Hi.  Our daughter participates in 9th grade marching band in high school.  The band represents the school but is not supported by the school financially or with public taxes.  Parents pay for buses to transport the band or drive students to events, pay for special shoes/gloves that are required, dry clean the uniforms, etc.  Are these expenses tax deductible as donations?  Thank you. 

In Response to public school activities funded by participants:


Dear katromero:

Sorry, but where a benefit is conferred on the donor (the parents) or someone else, at their direction (your daughter), it is deemed that you received value for value.  In this case, the eduction of your daughter in the skill of playing an instrument and the benefits of teamwork, as well as the socialization and particiaption in a group activity, constitute the benefits provided to you in exchange for your disbursements in support of the activity and her particiaption in it.

Hope this helps in preparing your returns!Mark H. Misselbeck, C.P.A., M.S.T.Tax Principal, Katz, Nannis + Solomon, P.C.

Thank you!