Non-profit Event/donation

[vgentry]

Hi, 
Every year I attend a black tie event that is put on by a local non-profit. Tickets are $100 but they would also want a donation to their cause. This year I purchased tickets along with making a large contribution/donation using my business card. I paid it through their paypal account online.  Can I write this off?  I verified that they are a 501C (3)

[ee-ea]

As a sole proprietor, your business taxes are filed on Schedule C of your personal Form 1040. Your business cannot make separate charitable contributions.  The only way individuals can deduct these contributions is on Schedule A. That means you must be able to itemize  deductions to take them.

[vgentry]

We are a LLC officially if that matters.

[Mike9241]

we? who is we because "we" would indicate a partnership which would require filing form 1065 except in the case of a husband and spouse LLC organized in a community property state.  you also need a receipt for proof of the donation

[vgentry]

By we I do mean my wife and I. 

We do have the PayPal receipt.

[Critter-3]

 If you are a single member LLC who has not incorporated and file a Sch C on your personal return for the business then the donation is a Sch A deduction (not a Sch C) if you can itemize deductions. 

[Opus 17]

If you made a personal donation, it is deductible as a schedule A itemized deduction on your personal tax return.  It does not matter to the IRS that it was made from business funds.  You might have accounting issues with the business, because if you take money out of the business for personal expenses, that has to be considered part of your compensation. 

Note that as an LLC with your wife, if you live in a community property state, you are supposed to file as 2 schedule C businesses, one in the name of each spouse, each listing 50% of the income and expenses.  In any other state, the LLC must file a 1065 partnership return, which issues a K-1 statement to each of the partners.  The withdrawal of funds for personal expenses must be counted as part of your compensation on the K-1 statement.  

If you want the business to make the donation, you will have to use one of the other answers, or provide more detail.  It will make a difference if you are in a community property state filing schedule C or not and filing 1065.