Skip to main content
Level 1
June 6, 2019
Solved

Do food donations and hired entertainment for an Assisted Living facility qualify as a non-cash donation to a charity?

  • June 6, 2019
  • 2 replies
  • 2 views

My wife donates food to the Assisted Living facility where her mother resides. She also hired a piano player to entertain the residents there. Do these qualify as a non-cash donation?

We do not receive a reduction in her mother's living expense costs as a result of these donations.

Best answer by

It is unlikely. The IRS has regulations as to what constitutes a non-profit. In addition, you can't make a donation to an individual. The facility is more than likely a profit-making business.

A Qualified Charitable Organization is an organization that has been granted tax-exempt status by the IRS and is eligible to receive tax-deductible charitable contributions.

Examples of qualified charitable organizations:

  • Churches, mosques, synagogues, temples, and other religious organizations
  • Charities like Goodwill, United Way, Salvation Army, Red Cross, CARE, Boy/Girl Scouts, Boys/Girls Clubs of America
  • Nonprofit schools, hospitals and volunteer fire departments
  • Veterans' and certain cultural groups
  • Public parks and recreation facilities

If you're not sure of the organization's charitable status, contact them directly or use the IRS Exempt Organizations Lookup Tool.

2 replies

Answer
June 6, 2019

It is unlikely. The IRS has regulations as to what constitutes a non-profit. In addition, you can't make a donation to an individual. The facility is more than likely a profit-making business.

A Qualified Charitable Organization is an organization that has been granted tax-exempt status by the IRS and is eligible to receive tax-deductible charitable contributions.

Examples of qualified charitable organizations:

  • Churches, mosques, synagogues, temples, and other religious organizations
  • Charities like Goodwill, United Way, Salvation Army, Red Cross, CARE, Boy/Girl Scouts, Boys/Girls Clubs of America
  • Nonprofit schools, hospitals and volunteer fire departments
  • Veterans' and certain cultural groups
  • Public parks and recreation facilities

If you're not sure of the organization's charitable status, contact them directly or use the IRS Exempt Organizations Lookup Tool.

Level 15
June 6, 2019

Yes, if the institution is a tax exempt entity.