| Share

Who gets the tax deduction for a charitable donation?

by Sheryl Rowling, CPA 

My friend told me he was donating $1,000 to a charity in my name in lieu of giving me a Christmas gift. So who gets the charitable contribution deduction on the federal income tax return (schedule A-itemized deductions)--my friend or I?

Your friend gets the deduction. Since he wrote the check to the charity, the write-off is his. If he had given you the $1,000 and then you wrote the check to the charity, you would get the deduction.

Sheryl Rowling is a San Diego CPA. You can reach her at (858) 627-1400(858) 627-1400.

Have a question for a CPA? Ask it here.

In accordance with IRS Circular 230, the information on this website is not intended or written to be used, and cannot be used as or considered a "covered opinion" or other written tax advice and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein; for IRS audit, tax dispute or other purposes.