unlikely. you would have had to pay more than FMV for it. considering that it's to hold a cremation urn you got some benefit. then the church would have to issue you a document showing the amount paid and the fair market value. if you paid more than the FMY, that would be a deduction. nut the IRS could challenge it and if the church plays loosly with issuing donation letters, the IRS could revoke its tax-exempt status. this seems no different than paying for a burial for which a taxpayer does not get a donation deduction.
Generally no. FMV in Mike's answer is "fair market value", the price a willing buyer would pay a willing seller in an unforced sale. You could only deduct part of the purchase if you paid more than fair market value and had a letter or receipt from the church that verified that fact.
@Anarod310 wrote:
Can I deduct the purchse of a niche?
Personal expenses (expenses for your own benefit) are never deductible. Purchase of a niche to give to a friend or relative would also not be deductible because gifts to specific people are never deductible even if they are needy.
If the cemetery association is a registered tax-exempt organization, and you made a donation to them, that is a tax deductible donation to charity. A donation would mean you bought a niche and gave it back to the association so they could help someone needy (but your gift must be to the association, not the needy person); or a donation could be that you paid more than the market value for the niche, in which case the excess over market value could be a charitable donation. The cemetery association should know the rules and whether or not your gift would allow them to give you a tax receipt.