Disaster Relief: Tax Rules for Charitable Fundraising Events


I want to hold a fundraising event to benefit charities. Are there any special rules?

To ensure that donors can deduct contributions made at a fundraising event, one or more qualified charities must conduct the event, so that the contributor can document that the gift was made to a qualified charitable donee. If someone other than a charity is conducting the event, the charity must clearly authorize that person to act as its agent in raising funds. The IRS provides assistance to donors in verifying that a charity is qualified.

Many states have laws that require soliciting charities to register with a state agency before soliciting the state's residents for contributions. State laws may impose additional requirements on fundraising activity involving paid solicitors and fundraising counsel.  To learn more about state regulation of charitable solicitation, see the website of the National Association of State Charity Officials

Federal tax law applies substantiation and disclosure requirements to charities that receive deductible charitable contributions.  For a complete explanation, see Publication 1771, Charitable Contributions: Substantiation and Disclosure RequirementsPDF.