I have a similar situation and would like confirmation that the previous discussion applies.
A person moves into a single family home in a CCRC (501c(3)) community, paying an entry fee and a monthly fee determined by the size/location of the home. Then, several years into the contract, the resident requests that the CCRC allow the addition of a room to the residence that is paid for by the resident. No adjustment to the monthly payment is a part of the arrangement. Ultimately, the resident will move to higher levels of care, leave the community with no refund, or die, with the home returning to the CCRC inventory to be marketed to future residents at a higher base fee due to the added room.
Can the resident who pays the CCRC for the construction of the room claim any part of the payment as a charitable deduction?
