IRS

From: TaxHelp@hal1.ausc.irs.gov

Sent: Thursday, February 20, 2003 12:53 PM

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Subject: IRS Email Tax Law Assistance

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Your Question Was:

I have a hobby where I make rosaries and give them to Catholic missionary organizations. Is the expense of the materials used to make the rosaries and the cost of shipping them deductable? Does the type of organization (non profit) I give the rosaries to make a difference?

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The Answer To Your Question Is:

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If you contribute property to a qualifying organization, such as a church, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. This does not cover the cost of shipping.

Reference: Publication 526

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EMPLOYEE ID: 58-04319 Ms. balloon Tel.:(800)829-1040 msg#: 1297610