Are processing fees for charitable contributions tax deductible?

[mcrn003202]

Several tax -deductible charities to which I donate by credit card charge a  processing fee for my donation. I chose to pay the fee rather than deduct it from the donation. Is this fee tax-deductible?

[Texas Roger]

Does your receipt for the donations show the processing fees?

[JohnH2 · Accepted solution]

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.

[mcrn003202]

Thanks