BobKamman
Level 15

@sjrcpa "But if the "donation" is of stuff that you, and only you, use is it really a donation to the organization?"

Let me answer that question . . . with a question.

Go to Pub 526.

"Church deacon. You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon."

They don't tell you they are talking about Catholics, but that's a major religion with a permanent diaconate program.  And many of the deacons are paid.  As of Feb 6, 2021, the average annual pay for a Catholic Deacon in the United States is $38,324 a year. 

So two deacons walk into a bar where you are relaxing on April 16.  You get into a discussion about deducting vestments.  Are you going to tell them that it only counts if they wear each other's?

0 Cheers