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charity care and tax write offs

i work for my dad, who is an oncologist, hematologist, and internist. anyways, he does a lot of charity care. however, the charity care he provides is evaluation and management in our office. all procedures are done in the hospital. i was wondering if this could be a tax write off? thanks.

Zip Code: 77030

Re: charity care and tax write offs

Hi, Christian!

Unfortunately, services provided to a non-profit organization are not deductible under Section 170 of the Internal Revenue Code. However, per Treasury Regulation Section 1.170A-1(g), any unreimbursed expenses incidental to the performance of such services may represent a deductible contribution. These expenses may include but are not limited to travel expenses associated with driving to and from the place of charity, (medical and other) supplies purchased for performing such donated services, and uniforms worn during service.

Zip Code: 01801