AboutHarvey 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
Question I want to start a non-profit art gallery.
The key is i would like to house this gallery in a warehouse owned by my dad who runs a floral business.
If i am able to obtain non-profit status. Can my dad's business receive a tax write off by allowing the gallery in their space without charging rent, or charging rent but considering it a donation?
Answer No. See IRS Publication 526 "Charitable Donations"
www.irs.gov/pub/irs-pdf/p526.pdf
especially on page 8 the IRS writes about "partial interests"
which means that donations of use are not deductible.
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
