Meal on Wheels

[lgsteele1]

My mother in law receives meals from Meals on Wheels.  She does write a check to them on a weekly basis, is this tax deductible?

[SharonD007]

No, paying for meals isn't a deductible expense on your tax return.

[lgsteele1]

Is this because she receives goods or services and not a straight contributing donation?

[DMarkM1]

Yes.  Those would be considered "Quid Pro Quo" contributions.  So the donation amount is only what exceeds the value of the goods and services received.  That would include not only the value of the meal but the value of delivery as well.  

Here is an IRS reference.

Also keep in mind charitable donations are itemized deductions.  So only when total itemized deductions exceed her standard deduction would there be any potential tax benefit.