[pianotech] Donating tunings and tax deductions

[johndelmore at suddenlink.net]

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
>