I donated to a charity auction but did not use the benefit I "won" in the auction. Can I deduct the full value of the money donated to the 501 (c)(3)

[harold_thomas]

The benefit was a South African Travel trip for two with a  15 month time limit. We will not be able to use the trip within the time limit

[RichardG]

Your charitable income tax deduction for the purchase is not tied to whether you take the trip, but on how much you paid.  For a charitable deduction, you are required to have paid more than the fair market value of the trip.  For example, if the retail price for the trip was $4,000, and you paid $2,000, there's no deduction.  If you paid $5,000, you can deduct $1,000.

If you can't make the trip, you can "regift" it by donating it to another qualified organization and deducting the amount you paid for it on your 2017 tax return.