Can I claim adoption expenses that were a gift?

[melD883]

We finalized an adoption in 2018 and we paid some of the expenses, but our church also collected money for us to use toward our total bill.  They then wrote a check to our attorney/adoption agency on our behalf.  Can I claim these expenses?  Or just what we actually spent out of our own pocket?

[Leonard]

No, you can not claim the expenses paid by your church for the adoption.  You may only claim the expenses that you paid for the adoption.