FundSvcs Community

 View Only
  • 1.  Event Space Use by School

    Posted 10-28-2024 11:58 AM

    Hi all,

    Someone close to our school owns an art gallery/event space and has offered the use of that space by our school, free of charge, for meetings/events, etc. We haven't utilized the space yet but I just learned from a meeting he had recently with a colleauge that he is expecting to be "credited" for the free gift/use/rental and be reflected on receipts as tax donations".  My understanding, based on another post that I found, is the use of that space would be considered a service under IRS Publication 526 and not tax deductible.

    I wanted to make sure my understanding is correct and be 100% confident in my response since I fully expect push-back. As always thanks for your valuable feedback and expertise!

    Kate



    ------------------------------
    Kate Lynch
    Concord Academy
    kate_lynch@concordacademy.org
    ------------------------------


  • 2.  RE: Event Space Use by School

    Posted 10-28-2024 12:08 PM
    You may certainly recognize the donor by way of soft credit. But you are correct that the IRS does not allow a deduction for the use of property.

    Of course, you can pay for the space. And then, one day, in an unrelated action, if the venue (or owner) wanted to make a gift to your annual fund, that's great!

    John

    John H. Taylor
    919.816.5903 (Cell/Text)

    Big Ideas - Small Keyboard