No Deduction for House Donated to Fire Department

September 2012
Federal Tax Course Letter;Sep2012, Vol. 26 Issue 9, p6
Trade Publication
The article looks at the eligibility of a taxpayer to claim a charitable contribution deduction for a house donated to fire department in the U.S. It is inferred that a house donated to be burned to the ground in conjunction with a fire department's training exercises does not entitle a taxpayer to claim deductions. According to the Tax Court, the grant of the taxpayer of the right to destroy a house does not convey any ownership interest that give rises to a charitable deduction.


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