Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions

Gifts to Charity

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?