IRS Emphasizes Curbs on Deductions for Gifts

The Internal Revenue Service said Thursday that it was asking charities for help in reminding contributors that they cannot claim a full tax deduction for a gift if they get something in return.

Under IRS rules, for example, taxpayers claiming deductions for the purchase of Girl Scout cookies would have to subtract the value of the cookies from the amount they paid in order to arrive at the proper deduction.

In his notice to 400,000 tax-exempt charities, IRS Commissioner Lawrence B. Gibbs said he was “concerned that sponsors of fund-raising events have often failed to provide written information” on deductibility.