No, if the fee went to a third party website or credit card
company, it is not deductible. It is
not part of the charitable contribution.
However, if the fee was paid to the charity directly, it is part of the
charitable contribution.
For cash contributions the IRS requires one of the
following:
- A canceled check,
- A bank or credit union statement, or
- A credit card statement.
See IRS
Publication 526, Charitable Contributions for additional information.
