Do food donations and hired entertainment for an Assisted Living facility qualify as a non-cash donation to a charity?

[fritz1956]

My wife donates food to the Assisted Living facility where her mother resides. She also hired a piano player to entertain the residents there. Do these qualify as a non-cash donation?

We do not receive a reduction in her mother's living expense costs as a result of these donations.

[Coleen3 · Accepted solution]

It is unlikely. The IRS has regulations as to what constitutes a non-profit. In addition, you can't make a donation to an individual. The facility is more than likely a profit-making business.

A Qualified Charitable Organization is an organization that has been granted tax-exempt status by the IRS and is eligible to receive tax-deductible charitable contributions.

Examples of qualified charitable organizations:

• Churches, mosques, synagogues, temples, and other religious organizations
• Charities like Goodwill, United Way, Salvation Army, Red Cross, CARE, Boy/Girl Scouts, Boys/Girls Clubs of America
• Nonprofit schools, hospitals and volunteer fire departments
• Veterans' and certain cultural groups
• Public parks and recreation facilities

If you're not sure of the organization's charitable status, contact them directly or use the IRS Exempt Organizations Lookup Tool.

[Bsch4477]

Yes, if the institution is a tax exempt entity.