Wow! This one sure threw me for a loop! I was certain this was tax deductible! I guess nothing is certain except death and .... ah, well, there you have it! (and thanks for the references!) Suzanne Quigley (with apologies to the original poster!) >We've found two references that say specifically that donated space is >*not* tax-deductible. >Andy Finch >Barry Szczesny >AAM Government Affairs >[log in to unmask] >[log in to unmask]