rjs
Level 15
Level 15

After you file

No, you can't deduct the entire $90. It doesn't matter what the form of payment was. You can only deduct $90 minus the fair market value of the item that you received. If the fair market value of the item is $90 or more you have no deduction. To claim the deduction you need an acknowledgment from the organization stating the amount that you paid and the value of the item.