I don't know that this is entirely correct. Professional services ARE deductable if they a) create or enhance a non-financial asset, b) require specialized skill, c) are provided by someone who possess those specialized skills and d) would normally have to be purchased. (SFAS 116 is referenced, though I haven't found that source document yet.) So, wading through all that, it seems that a donated tuning for auction would NOT be deductable because it creates or enhances a financial asset for the non-profit, but a donated tuning to the local Ronald McDonald house's piano WOULD be deductable. N'est-ce pas? JD ---- PAULREVENKOJONES at aol.com wrote: > Sorry, Dale, services are not deductible charitably under any circumstances. > Way of the world. > > Paul >
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