Question

Connie Campbell allows the church next to her home to use part of her property for one week each year for their big rummage sale. Similar land in that neighborhood rents for $200 per week. What is the amount of Connie's charitable deduction? A. $0 B. $100 C. $200 D. $300

Answer 1

• In case of charitable contribution, not made by a transfer in trust, of any interest in property, which consists of less than donor's entire interest in such property, no deduction is allowed under Section 170 for the value of such interest.
• Connie Campbell allows the church next to her home to use part of her property for one week each year for their big rummage sale. The amount of Connie's charitable deduction is $0 because of the above rule.
• Connie allowed for one week only and used the rest of the weeks for his personal use, hence he had less than entire interest in such property.
• Answer is A. $0