Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 31

In general, it has long been recognized that the mere publicity for a person as a benefactor of a charitable organization is an incidental benefit that does not adversely impact a charitable deduction.¹⁸¹

Thus, a gift or contribution is a payment of money or a transfer of property to a charitable organization when the person making the payment or transfer does not receive anything of consequence or of approximate value in return.