Charitable Contribution

[Steveschrader]

This is a Federal tax question, but the state is California.

A seller of merchandise charges her regular full price for a product (over the internet I believe).

Seller donates a portion of the sale price to a qualified charity in the name of the buyer and lets buyer choose the charity.

Is not the seller entitled to the deduction for the contribution and since she is a sole proprietorship, would she not report the contribution on Form 1040?

Thank you for your assistance.

 

[loku]

Contribution by seller

Yes, the seller is entitled to a deduction for the contribution. The seller can deduct it as an itemized deduction on Sch A of form 1040. The seller can not deduct it as a business expense.