Donations to high school sports

[MargaretL · Accepted solution]

Donations to high public schools sports are tax deductible, since the IRS considers public schools as "branches" of state government. If donation exceeds $250, please ask school for a letter confirming your donation.

1. Federal Taxes
2. Deductions & Credits
3. Charitable Donations, select Donations to Charity in 2016 (cash donations)

[JLo1]

But are they deductible at 30% or 60%?  Wouldn't they need to be a 501C3 for the 60% deduction?

[Carl]

If the donation is to the high school athletic department then it's at least a 30% qualified charitable donation. Not sure if that's a 50% qualified or not. But if the donation is to something such as the booster's organization that supports athletics, then that organization would have to be a registered 501(c)3 organization to qualify for any kind of deduction at all.