Donated Returns?

[Unregistered]

Is anyone aware if there are regulations concerning free returns?

Is it possible to donate returns to a charitable organization or must there be some form of payment?

Can returns be donated in a "raffle" sort of situation, say for a cancer victim or flood victim?

Is there a line between donation and advertising that I should be aware of?

I've looked in Circular 230 and not come up with anything, but this is in the back of my mind.

[jainen]

give away your services

You can give away your services as much as you want. It's an honorable donation. Of course, you can't take a deduction for the unpaid value of your services, and if your donations make up a substantial part of your work you should probably allocate an appropriate percentage of costs to Schedule A.

[Bees Knees]

To go along with jainen's response, TTB, page 4-15 under list of contributions NOT deductible as itemized deductions, the second bullet says "the value of the tapxayer's time or services," and then gives an example.

[Bird Legs]

Expenses in connection

with the free returns are written off as business expense.

[OldJack]

Paid Preparer

Of course... if you are not a paid preparer you actually don't have to sign the tax return.