Can i deduct the cost of raffle tickets purchased from non profit organizations

[scuba]

I purchased raffle tickets

1. proceeds benefiting kids to go to college as well as my chance for a week stay at a dude ranch, I didn't win
2. proceeds benefitting caldrons hospital, also I had a chance to win a new Harley-Davidson, which I did not

[MargaretL · Accepted solution]

No, you cannot.

Per IRS pub 526 (page 6):" If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you can't deduct the part of the contribution that represents the value of the benefit you receive."

These contributions include the following.

•  Contributions for lobbying. This includes amounts you earmark for use in, or in connection with, influencing specific legislation.
• Contributions to a retirement home for room, board, maintenance, or admittance. Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it isn't a charitable contribution.
• Costs of raffles, bingo, lottery, etc. You can't deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance.
•  Dues to fraternal orders and similar groups. 
• Tuition, or amounts you pay instead of tuition. You can't deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. You also can't deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation.”

[mcgway534-p3]

I bought raffle tickets from a nonprofit for a chance to win a prize.  I DID NOT win.  Is the cost of the raffle tickets deductible?

[xmasbaby0]

Re-read the response that is right above the question you posted.