I ran in several races that were organized for charity events everything from battered children to scholarships funding to breast cancer. Are the registration fees for these races deductable?


"If you did not receive any kind of benefit in return for the payment of these registration fees, then yes."

Thank you so much for you lightening fast response. - I must now add to my question.

Some of these races give a packet of different advertising things from the sponsors. Things such as coupons, flyers, trial gym memberships, one had a ruler in it. Is this considered a benefit?

Also a few of the races gave you "a free t-shirt" if you sign up in time for them to order you one, would this be considered a benefit?

If you did not receive any kind of benefit in return for the payment of these registration fees, then yes.

Thank you so much for you lightening fast response. - I must now add to my question.

Some of these races give a packet of different advertising things from the sponsors. Things such as coupons, flyers, trial gym memberships, one had a ruler in it. Is this considered a benefit?

Also a few of the races gave you "a free t-shirt" if you sign up in time for them to order you one, would this be considered a benefit?

This question is based off an answer to "Are race registration deductable if the event is a charity event?"

No, not really. These are de minimus gifts of marginal value.

The benefit that Cianci was referring to was a FEE or prize that you received for racing.

No, the registration fees are not deductible. You cannot deduct entrace fees you pay to run in a race even if it is for a charitable cause.

I will bow to TTE's greater wisdom on this issue.