I'm magician. If client writes check to charity, do I pay taxes on that? Can he deduct if itemizes? If business hires, pays charity, can business claim as expense?

[sjillyc]

If I do a $100 magic show and want to donate that to charity, and the client writes a check to me, then I pay taxes on the $100, and since I do not itemize that leaves me with about $60 to give the charity.  So maybe I should ask a few of my clients to write a check to my favorite charity.  Could that work?

[AmandaR1 · Accepted solution]

Yes, you can have your clients donate directly to a charity and then you will not pay taxes on the amount or deduct it on your return. 

As a self-employed business, your business is not separate from your personal for taxes.  So, items that are not business in nature are treated as they would be at the personal level, which includes charitable deductions. You are understanding correctly, they are only deducted as itemized deductions. 

While not beneficial in this situation, there are many benefits of having business taxes be simplified in this way. 

[sjillyc]

Thank you! You answered my main question.
I have 2 more:
If an individual who itemizes his taxes hires me, will he be able to claim the donation as a charitable deduction?
If a business hires me, will the business be able to claim the donation as a business expense?