10K Runs for fundraisers qualify for charitable donation?

[nwtaxlady]

I have a client that is a runner. To give you an idea, she has ran in the Boston Marathon 19 times, and she is on her 108th Marathon overall. She is 66 years old!!

Anyway, do the Fundraiser marathons qualify as a charitable donation? I am talking about the $40 entry fee to run the 10K fundraiser for Cancer.

She only has a few of these local fundraiser 10K Marathons in 2015.

Thanks.

[TXEA]

When I do my "shorter runs" I do not deduct the entry fee. It seems to me the t-shirt, the Gatorade, and other refreshments, along with the value of the route being cleared offsets any value left as a charitable contribution.

While most of the items provided on the route are donated by sponsors, I do not see any reasonable way to value the "charitable" part of the entry fee, and I have never had a charitable race sponsor provide that information to me.

[TAXNJ]

Great

Great that she supports the charity and participates. As another reply poster indicates check the contribution less the value of anything received to arrive at the charity decision. Only you know how many events your clients has.

More important would be the health insurance

[kamckinley]

I have several runners/walkers who participate in events for charity. As the others stated, the value of the t-shirt reduces or eliminates the charitable deduction, so none of my clients deduct the fee to enter. However, I do have one who does many of these each year and she deducts the mileage to/from the event. For her it's pretty substantial. And the run is usually for a qualified charity, so I believe it counts. Anyone else deduct the mileage for these types of events?

[TXEA]

I think the mileage would only be deductible for work in support of the event. For example, if instead of running the race, the taxpayer volunteered to work the event, then the mileage would be deductible.

[kamckinley]

I think the mileage would only be deductible for work in support of the event. For example, if instead of running the race, the taxpayer volunteered to work the event, then the mileage would be deductible.

Good to know. I warned her that those might be considered personal miles and could be questioned if she was audited, but she insisted that they be deducted. Do others agree or disagree that these are personal miles unless the person did volunteer work at the event?

[TAXNJ]

Isn't

I think the mileage would only be deductible for work in support of the event. For example, if instead of running the race, the taxpayer volunteered to work the event, then the mileage would be deductible.

Would running be considered volunteering vs spectators who watch and not volunteer as a runner?

Seems like the runner volunteered to run (worked) for the charity

[TaxGuyBill]

Just running at a charitable event would not allow a deduction for the entry fee or for mileage.

However, the point of these events is to get the runners to get sponsors (other people) to donate to the charity for them to run. That might change the entry fee and mileage to an out-of-pocket expense for charitable activities. The deduction would not be based on the running, but because the runner is a fund-raiser for the charity.

[TAXNJ]

Disagree

Just running at a charitable event would not allow a deduction for the entry fee or for mileage.

However, the point of these events is to get the runners to get sponsors (other people) to donate to the charity for them to run. That might change the entry fee and mileage to an out-of-pocket expense for charitable activities. The deduction would not be based on the running, but because the runner is a fund-raiser for the charity.

Disagree. There are paid fund raisers and volunteer fund raisers In this scenario the runner is not paid but a volunteer as volunteers for other charities that may not run but walk or sit.

[taxea]

okay, lets make this even more interesting...is the mileage for transporting your clothing to a charity so you can drop it off as a donation deductible? I think the deductible donation portion of the entry fee has to be stated by the charity.

[TAXNJ]

Research

okay, lets make this even more interesting...is the mileage for transporting your clothing to a charity so you can drop it off as a donation deductible? I think the deductible donation portion of the entry fee has to be stated by the charity.

When you do research for yourself consider this on the IRS website:

Internal Revenue Service United States Department of the Treasury

Deductible or Nondeductible?
Case Study
Susan ran a 10K organized by the Chamber of Commerce to benefit a qualified charitable organization. She paid the race organizers a $30 entry fee and received a "free" T-shirt and pancake breakfast after the race.
Can Susan deduct any part of her $30 entry fee?


Deductible or Nondeductible? (continued)
Case Study (continued)
Susan did not make a contribution to the qualifying organization. She paid the Chamber of Commerce, which allotted funds to the benefiting organization. Therefore, none of Susan's entry fee is tax deductible. If the race had been organized by the qualifying organization itself, part of her entry fee may have been deductible.