Are legal fees to establish a charitable foundation deductible?

[JulieR · Accepted solution]

Yes. The start-up costs incurred to set-up a non-profit organization are deductible expenses for the organization.  

Also, if you personally paid these expenses on behalf of the organization, you make be able to take a charitable deduction for them on your individual return if the organization has been granted 501(c) status.  See http://www.irs.gov/publications/p17/ch24.html for additional information.