Question

Which of the following contributions is allowed as a charitable contribution deduction? a. Lost income associated with rent free use of a taxpayer’s property by a qualifying charity. b. Automobile mileage incurred by the taxpayer in rendering services to a qualifying charity. c. The value of time or services rendered to a charitable organization. d. All of the above. e. None of the above.

Answer 1

a. Lost income associated with the rent-free a taxpayer’s property by a qualifying charity

b. Automobile mileage incurred by the taxpayer in rendering services to a qualifying charity.

c. The value of time or services rendered to a charitable organization

The answer is  e. None of the above.

All of these are releted servece related chariy contributions, housing and individual Releted. as per IRS contributions is Not allowed as a charitable contribution deduction

AS PER IRS THESE CONTRIBUTIONS ALLOW TO DEDUCTION

Churches, synagogues, temples, mosques, and other religious organizations

Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)

Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc.

War veterans' groups

Expenses paid for a student living with you, sponsored by a qualified organization Out-of-pocket expenses when you serve a qualified organization as a volunteer

Not Deductible As Charitable Contributions

Civic leagues, social and sports clubs, labor unions, and chambers of commerce

Foreign organizations (except certain Canadian, Israeli, and Mexican charities)

Groups that are run for personal profit

Groups whose purpose is to lobby for law changes

Homeowners' associations Individuals

Political groups or candidates for public office

Cost of raffle, bingo, or lottery tickets

Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups

Tuition

Value of your time or services

Value of blood given to a blood bank