Charitable deduction

[mooretax]

Taxpayer went to a fundraising event. He wrote a check payable to the fundraiser.

Can he claim the donated amount on his income tax return?

Can he claim the deduction if he puts the name of the charity in the memo section
of the check?

[Roland Slugg]

He can claim a charitable deduction if the funds went to a legitimate charitable organization ... usually a §501(c)(3) org ... and he itemizes his deductions. If the amount was $250 or more, he must obtain ... before he files his tax return ... a statement from the recipient organization containing the proscribed information.

A notation on a check's memo line is irrelevant. What matters is where the funds went. Anything can be written on a check's memo line.

[David1980]

So the taxpayer attends ABC Super Bash, a fundraising party put on by ABC Qualifying Organization. Instead of entering "ABC Qualifying Organization" in the "To:" field on the check he wrote "ABC Super Bash".

A bank record such as a canceled check that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution would work for a cash donation under $250. The question is, since the check does not include the name of the qualified organization is the taxpayer screwed? Or can they write in the name somewhere on the check to make it work?

[FEDUKE404]

Ponder the "fund-raising" details

The term "fund-raising event" might also be bothersome.

I'm going to such an event today at a nearby Methodist church. My "donated" funds will go toward a nice plate or two of eastern NC BBQ (note, that word is a NOUN!) with some 'taters and hush puppies. And those ladies of the church make some awfully fine desserts.

Whether I do or do not write a check, there will be no charitable donation except to the likely creation of an afternoon nap.

As Roland Slugg already mentioned, a mere fund-raising event (such as for a needy family) likely would not qualify.

Also worth mentioning. . .I assume this event mentioned in the OP is NOT a political event.

When in doubt. . .get a receipt!

FE

[AZ-Tax]

Didnt the Methodist Church break it down?

The term "fund-raising event" might also be bothersome.

I'm going to such an event today at a nearby Methodist church. My "donated" funds will go toward a nice plate or two of eastern NC BBQ (note, that word is a NOUN!) with some 'taters and hush puppies. And those ladies of the church make some awfully fine desserts.
FE

Recently I sponsored/donated to a Catholic School's Gala. The school broke it down on the value of the meal and the qualifying donation amount but in my case I opted for the level of sponsorship w/o the meal but even so, my business issued the check due to my sponsorship displayed my business name at the event so I am calling it advertising.

[David1980]

The term "fund-raising event" might also be bothersome.

Yes, I had the same thought as well but I could see it perhaps not being a problem as well. Say the event is free for example with donations encouraged. As long as they get nothing in exchange for the donation that part wouldn't be a problem. Same way someone who attends a church service receives a benefit and can deduct their full contribution amount.

I don't know if the fact the "pay to" on the check is not the charity name is a problem.