Contribution of Unused Attendance Fees

Mar 07, 2021 Last reply: 5 years ago 1 Replies

I have "payed", in 2019, for two events run by charities. The event charges were not tax deductible. Both events were cancelled because of covid, and I choose to contribute the fees rather than requesting a refund. This of course happened in 2020. Can I deduct those contribution for 2020? If so how?


You should have received an acknowledgment from the charities stating that they received the fees and provided no goods or services in exchange. In other words, you document this the same as any other charitable contribution.

Ira Smilovitz, EA Leonia, NJ

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