Opus17 brings up a good point. If the tickets were purchased in 2023 in your own name, then you had full use and control of them. That means you could have decided to not use them for the charitable service. In a situation like that, it's really a 2024 noncash donation (of the tickets for benefit of the charity) since that is when the charity had use of, or benefited from, your travel.
Assuming these facts are correct, you would wait until 2024 to take the deduction.
- You purchased the tickets in your own name. This means you are the ONLY ones who had a right to use those tickets for any purpose you choose to use them for. The charity had no rights in 2023. So it was not a 2023 donation.
- The "value" of the tickets should be claimed as a noncash contribution in 2024 because the tickets were in your name and not used for charitable reasons until 2024
@TaxMomof2boys
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