The last time I looked into this in detail, this kind of stuff just couldn't legally be done. It's similar to deducting for services to the organization that you might contribute as -- for example -- a software/IT professional. I looked into it when I put a huge amount of effort into building (from scratch) a band's web site and email infrastructure. You just can't do this, and IRS actually has some specific examples of what you can't do of precisely this sort. It doesn't matter if the organization is a 501c3 or not. And a 501c3 is not, ipso facto, a charity.
More to the point these types of "contributions" you're talking about are NOT regarded by the IRS as qualifying charitable contributions. Various MATERIAL contributions to 501c3s and charities are deductible. But costs of your participation are not, and trying to treat a SERVICE (administrative, technical, etc.) as a contribution is not. This is very clear and explicit if you look at the details that the IRS provides. I think it's too bad, but I also understand the principles and motivation behind it on the part of the government.
Just think about it for a moment: You're wanting to deduct some of your expenses for participating in a HOBBY! You can try to look at that in a variety of "creative" ways, but the IRS won't. Note that the (very good) link that John provides pertains to BUSINESS travel -- and not to travel for a hobby or for charitable "contributions". The IRS makes these distinctions very carefully. Basically, if you're a professional and a cost is part of the cost of your doing business, then you can deduct it. Otherwise not. And even this is looked at with some fine scrutiny -- in order, for example, to prohibit people from deducting things like their commuting and parking expenses, lunch costs, etc.
Do some people deduct these things? Yes. Do they get away with it? Yes. Will they continue to get away with it? Probably. Is it cheating on your taxes? From EVERYTHING I've seen in the IRS regulations and examples, it is. Will they ever bother you for doing it? Probably not, unless you get audited and they decide to take the trouble over amounts that they'll likely regard as negligible. If this is a question about LEGALITY, I think the answer is clear (though a lot of people don't want to hear it). If it's a question about practicality and saving a few bucks where you're pretty sure you can get away with it, then "a lot of people do it" is probably the correct answer.
Last edited by ghmerrill; 07-09-2019 at 07:02 AM.
Gary Merrill
Wessex EEb Bass tuba (DW 3XL or 2XL)
Mack Brass Compensating Euph (DE N106, Euph J, J9 euph)
Amati Oval Euph (DE 104, Euph J, J6 euph)
1924 Buescher 3-valve Eb tuba (with std US receiver), Kelly 25
Schiller American Heritage 7B clone bass trombone (DE LB K/K10/112/14 Lexan, Brass Ark MV50R)
1947 Olds "Standard" trombone (Olds #3)