No. The cost of the computer would not be a charitable deduction. According to the IRS, a donor cannot continue to enjoy control over donated funds or property contributed; the gift must be irrevocable to qualify for the charitable deduction. In other words, you cannot continue to use the computer as your personal computer and claim it a charitable deduction.

As long as it's an organization that has been granted tax-exempt status by the IRS and is eligible to receive tax-deductible charitable contributions, you can deduct any other unreimbursed out of pocket expenses, such as software, mileage

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

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