@Anarod310 wrote:
Can I deduct the purchse of a niche?
Personal expenses (expenses for your own benefit) are never deductible. Purchase of a niche to give to a friend or relative would also not be deductible because gifts to specific people are never deductible even if they are needy.
If the cemetery association is a registered tax-exempt organization, and you made a donation to them, that is a tax deductible donation to charity. A donation would mean you bought a niche and gave it back to the association so they could help someone needy (but your gift must be to the association, not the needy person); or a donation could be that you paid more than the market value for the niche, in which case the excess over market value could be a charitable donation. The cemetery association should know the rules and whether or not your gift would allow them to give you a tax receipt.
