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If the ticket price of a fundraising dinner is split into a dinner component and a gift component, can donors claim a tax deduction for the gift component?

April 26, 2017claim component dinner donors fundraising gift price Split tax deduction

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If the ticket price of a fundraising dinner is split into a dinner component and a gift component, can donors claim a tax deduction for the gift component?

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Notional splitting or apportionment of entrance fees into dinner components and gift components is not acceptable where the full fee must be paid in order to attend the function. The payment does not have the characteristics of a gift where the purchaser is obliged to pay the full fee in order to attend. NOTE: In certain circumstances, the cost of attending a fundraising dinner can be considered a tax deductible contribution.