Is website hosting for a charity tax deductible?

Question

I'm hosting a website for a registered charity and I'm a little confused on the rules.

Services are not tax deductible, but any additional costs that may occur ARE tax deductible.

This charity is using space and abandwidth on the server that I pay for. I havent charged them a dime because I have a few personal things on the server as well and the server is large enough to host multiple websites.

Tax deductible? No?

Wayne, But I could've taken the space and bandwidth and sold it to someone else. Instead, I'm giving it to a registered charity. Doesn't that have some sort of implication?

Answer 1

Not tax deductible unless you can identify specific out of pocket expenses that you paid in order to provide the service. You are donating the use of personal property.

Seems analogous to a person hosting an event at their house for the charity. The host could deduct the cost of food served, hired help, etc., but could not deduct the rental value of the home for the event, even though the host could have rented out the home for a day event for money.

Answer 2

No.....assuming that the incremental cost for hosting this additional website is $0.00.
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No. The lost income is never a deduction because it was never taxed in the first place.

Also, beginning 1/1/07, ALL charitable donations must have a receipt.