1st time art exhibit

[mitm0001]

I had an art exhibit at a local church gallery. They had a commission rate of 20%.

Do I report 100% of art sales to IRS and list the commission as a business expense?

Does the exhibit taking place in a church have any special twist on how I file my taxes?

Thank you for your help.

[Bsch4477]

Depends on how your income is reported to you. If the entire amount is attributed to you by a tax document or your bank account then deduct the commission as an expense on Sch C. If your income reflects the commission just report the net income. 

[Opus 17]

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@Bsch4477 wrote:

Depends on how your income is reported to you. If the entire amount is attributed to you by a tax document or your bank account then deduct the commission as an expense on Sch C. If your income reflects the commission just report the net income. 

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Both are acceptable.

There is nothing special you can claim because the gallery is also a church. Nothing counts as a donation.  And if you did donate a painting, you can only take a deduction for the costs of materials, unless you report the donation as a sale with taxable income.

(The church might have Unrelated Taxable Business income -- UBTI -- and they could be in serious trouble if they gave receipts indicating that any part of the purchase was tax deductible to the buyer -- but that is their problem, not yours.)