How much of a charitable donation to a charity (that is deemed qualified by IRS) can be claimed, if the money purchased a brick that is used to honor someone?

[star40]

Can you claim full amount and if not then how much can you claim?

[Bsch4477]

You claim the amount minus the amount  of any value you received. If you received nothing of value in return and the donation was to a recognized charity you can deduct the entire amount if you itemize or up to $300 ($600 if MFJ) if you take the standard deduction. 

[star40]

Thanks

technically never received the brick it was just placed somewhere with the donation.

it was unclear how it is viewed 

[NCperson]

note also, that $300/$600 deduction if you are taking the standard deduction is for the 2021 tax year only.

Unless Congress does something, it will not appear in the 2022 tax filing season.

[Bsch4477]

Be sure that the charity is recognized as tax exempt. The charity can tell you if it is. 

[star40]

Thanks 
What I am trying to get clarified is not that charity is qualified cause it is and not the amount to be claimed.

the question is 

How much can one claim based on the situation - one buys a brick with an inscription that is placed in a memorial site.

It is a fundraising brick campaign 

[NCperson]

@star40 - normally the non-profit will tell you how much of your donation is a value.  I can't imagine a brick means part of your donation is non-deductible as a brick can be purcahsed for what, $1? . 

but again, even if the entire donation is tax deductible, you may not be able to deduct ANYTHING if you take the standard deduction for your 2022 tax return next year.  COngress has not authorized the $300/ $600 charitable contribution for the 2022 tax year. 

[star40]

Thanks I never thought to ask them so I will start there and appreciate the additional information.