Charitable contribution--purchased all the wine for a charitable event and have itemized receipt--do I enter as cash donations or items? If items, what category?

[MichaelMc · Accepted solution]

Since you spent the money so the charitable organization would not have to, and immediately transferred the purchase to the organization for use at the event, I would consider this to be a cash contribution.

Be certain to obtain a signed, detailed receipt for the wine (vintner, variety, year, number of bottles/cases, value) from the recipient organization and keep that receipt and your purchase receipt with your tax records for the year.

Further information about charitable contributions can be found here: IRS Pub. 526 Charitable Contributions.

[bclee]

This is an unreimbursed expense donation.  A receipt from the charitable organization acknowledging the item donated is recommended.  It's also required for deductability if it is over a certain $amount.  It won't make much difference if you categorize it as a cash or as an item donation since the value will be the same.