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What deductions can a vet make for spaying and neutering services?

by Loella Haskew, CPA

I'm a veterinarian who provides spaying and neutering services for a 5013c shelter. I charge half of my regular fee for my services. Can I deduct the other half as a charitable contribution?

The Internal Revenue Code allows for a charitable deduction for the cash or goods donated to a non-profit organization. It does not allow for a deduction of your own services. You, therefore, cannot deduct for the fees you did not charge. You can, however, deduct all the costs that you incur to perform these services.

Nevertheless, we applaud your contribution to the well-being of the sheltered animals.

Loella Haskew is a Walnut Creek, Calif., CPA with the firm of Buckley Patchen Riemann & Hall. You can reach her at (925) 937-2727.

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