Child Care costs paid to a non-profit

[sharpcold]

Can I deduct child care costs paid to a non-profit organization as a donation instead of apply them to the child care credit?  My deduction would be larger if deducted as a donation because the child care credit is limited to $100 per child for 2022.

[xmasbaby0]

No.   You did not "donate"   money---you got something in return for the money--child care.

[sharpcold]

Would the same rules not apply as they do to donations related to a silent auction where the donation is in exchange for goods/services?

[xmasbaby0]

No---you cannot treat childcare as an item from a silent auction.     And ....when you buy something from a silent auction---you also got something for the money.   The goods you received from a silent auction are not deductible as a donation either.

[xmasbaby0]

To clarify.....when you purchase an item from a silent auction the only amount you can enter as a donation would be the difference between the fair market value of the item and the amount you actually paid.   Do not try doing that with child care.