Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 100

One of the many issues that has arisen out of the utilization of the Internet as a medium to obtain charitable contributions is the tax consequences of the use of for-profit entities by charitable organizations to collect the payments. These entities may deduct a donation service fee and remit the balance to the charity involved.

If the gift is considered made to the for-profit organization, the charitable contribution deduction may be defeated.⁹⁹ Otherwise, the matter turns on principles of the law as to principal and agent. If the for-profit intermediary is functioning as an agent for the charitable organization, the full amount of the contribution is deductible (not just the amount contributed net of the service fee). If, however, the for-profit intermediary is serving as the agent of the donor, the charitable contribution deduction will not come into being until the gift money (or perhaps other property) is delivered by the intermediary to the charitable organization.¹⁰⁰

Because of delays in processing the gift, a donor may be placed in the position of initiating the transaction late in a year and then finding that the charitable deduction is not available until the subsequent year.