If You Donate on Someone Else's Behalf, Can They Get the Deduction?

[rushindo]

If you donate to a qualified non-profit on someone else's behalf, and the receipts and paperwork are sent to them, can they legally take the deduction?

 

[KRHoffmanCo]

No, see Treasury Reg Section 1.170A-13(c)(7)(iv).

Kenneth Hoffman, EA
954-591-8290

 

[rushindo]

Thank you Kenneth.