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About Harvey Mechanic
Expertise
US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. To search my previous answers you can do a Google search:
site:allexperts.com/q/nonprofit
[with your other search terms appended].

Experience
I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.

Education/Credentials
B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude

You are here: Experts > Real Estate > Tax Planning: U.S. > Nonprofit Law > donation of services

Nonprofit Law - donation of services

Expert: Harvey Mechanic - 11/4/2009

Question
Mr. Mechanic,
I read an answer you gave explaining that under 501c3, non-profits cannot give tax slips to people for the value of their time.

My question is this: what about services? If a house cleaning service wanted to donate their services to clean a cancer patient's home, could a non-profit give them a charitable donation slip for the amount that they would normally have charged for the service?

Thanks.

Answer
Services is the same as time. As to charitable deductions:
See IRS Publication 526 "Charitable Donations"
www.irs.gov/pub/irs-pdf/p526.pdf
IRS 509 http://bit.ly/Qud32

at the top of page 5 is a chart "Table 2" that shows that a
taxpayer "may not deduct as a donation the value of time or
services."

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

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