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Nonprofit Law/Donating to a 501(c)(3) I am President and Executive Director Of


My Wife and I recently started a Delaware corporation, doing business in Texas.  We were approved for 501(c)(3) status last week!  

Here is my question: can we donate 10% of our household income to the non-profit and receive a tax deduction on our personal tax return, even though she is the "secretary" and I am the "President/Executive Director" of the non-profit?  

No salaries or benefits are received by my wife or I.  The money we donate is used strictly for charitable services and events.    



As to limitations on charitable deductions, see IRS Publication 526 "Charitable Donations" which is available at on the right column of pdf page 14 and the limit depend upon whether the 501(c)(3) organization is a private foundation or public charity, but, in either case, the 10% of your adjusted gross income is definitely within the limits even though your family controls the organization.

Harvey Mechanic
Attorney at Law

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about 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 possible 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. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

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

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