Donating Sports Tickets

[flyrsphl27]

Hi, if I donate NFL tickets from my season ticket account to a charity to raffle off, is my deduction amount the cost I paid for that game or is the going rate on Ticketmaster, Stubhub, etc... (FMV)?

Thanks!

Phil

[rjs]

To put it simply, your deduction is the amount you paid for the tickets or the fair market value, whichever is less.

[flyrsphl27]

That is what I thought.  Thanks for confirming!