Sole proprietorships may not deduct a charitable donation as a business expense.

June --

Massage therapist , 1 year.

If I raise money doing massage and then write a check to a non-profit for the amount of the proceeds, is this considered a charitable gift and tax deductible if I am a sole proprietor (a personal deduction instead of a business deduction)?

Linda
Newton, MA


Dear Linda,

The money you receive for doing massage is self-employed income.

The money you give to a charity is a personal charitable deduction not a business expense.

There's a lot more info here expenses -- donated services or products .

-- June