Donating Use of Home

[George Boutwell]

Taxpayer is allowing the county to use her Beverly Hills mansion for three weeks in order to ease jail overcrowding. Are the taxes, insurance, maintenance and household help for that period, tax deductible as a charitable contribution?

[Luis Mopeo]

Sometimes Beverly Hills residents get a bad rap for being uncharitable, greedy louts. This appears to be a case proving the exception to the stereotype.

Contributions made to government entities can be eligible for a charitable contribution. As long as the meals and lodging were not lavish or extravagant, I believe the apportioned share of home expenses should be allowed.

[WhiteOleander]

Taxpayer is allowing the county to use her Beverly Hills mansion for three weeks in order to ease jail overcrowding. Are the taxes, insurance, maintenance and household help for that period, tax deductible as a charitable contribution?

I doubt Paris HAS any income. So, therefore, it is a non-issue. No need to even file a return. ;>)

[Bees Knees]

Not deductible.

From IRS Pub 526, page 8:

"Right to use property. A contribution of the
right to use property is a contribution of less than
your entire interest in that property and is not
deductible.

Example 1. You own a 10-story office building
and donate rent-free use of the top floor to a
charitable organization. Since you still own the
building, you have contributed a partial interest
in the property and cannot take a deduction for
the contribution."

[Luis Mopeo]

Not deductible.

From IRS Pub 526, page 8:

"Right to use property. A contribution of the
right to use property is a contribution of less than
your entire interest in that property and is not
deductible.

Example 1. You own a 10-story office building
and donate rent-free use of the top floor to a
charitable organization. Since you still own the
building, you have contributed a partial interest
in the property and cannot take a deduction for
the contribution."

Well perhaps, Mr. Smarty Pants, but I at least think the charitable donor should be able to deduct round trip mileage to transport the convict from the prison, to the mansion, and back to the prison again.