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.

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