Katie,

Potential illegalities aside, I, not being a tax lawyer, would lean toward
no.

The purchase of the raffle ticket is not a direct donation of funds to the
selling institution, and the purchaser of the ticket gets the full benefit
of it, whether or not they win anything. I doubt the IRS would deny the
deduction for the winner and allow it for all the losers.

Even though "the proceeds go to charity", the purchaser of the ticket is
buying a chance to win the raffle, not donating money to a charity. I am
not sure how fine that line is with the IRS.

Mark Janzen
Registrar/Collections Manager
Edwin A. Ulrich Museum of Art
Martin H. Bush Outdoor Sculpture Collection
Wichita State University
(316)978-5850



             Katie Anderson
             <kanderson@ROMEHI
             STORYMUSEUM.COM>                                           To
             Sent by: Museum           [log in to unmask]
             discussion list                                            cc
             <[log in to unmask]
             SE.LSOFT.COM>                                         Subject
                                       raffle ticket sales

             02/18/2004 02:46
             PM


             Please respond to
             Museum discussion
                   list
             <[log in to unmask]
               SE.LSOFT.COM>






Is the purchase of a raffle ticket tax deductible?

---------------------------------------------------------------------------------------
Katie Anderson
Museum Director
Rome Area History Museum
305 Broad Street
Rome, GA 30161
706-235-8051
cell 678-908-7751
fax 706-235-6631
[log in to unmask]
www.RomeHistoryMuseum.com

---------------------------------------------------------------------------------------
Come see our new exhibit "Textile Mills, Baseball, and Strong Communities:
Floyd's Professional Baseball of the 1930's and 40's."  This fun exhibit
explores two of the most difficult decades in American history by looking
at the special place that baseball held in the hearts of the textile mill
communities in the Rome area.  Runs through January 2004.

A separate permanent exhibit created by DH Advertising and a team of
community members was recently installed at the new State Mutual Stadium.
It highlights the general history of baseball in the area from the
mid-1800's to present.  Be sure to see this other great baseball exhibit
the next time you see a Rome Braves home game.
***********************************************************************




========================================================= Important
Subscriber Information:


The Museum-L FAQ file is located at
http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed
information about the listserv commands by sending a one line e-mail
message to [log in to unmask] . The body of the message should
read "help" (without the quotes).


If you decide to leave Museum-L, please send a one line e-mail message to
[log in to unmask] . The body of the message should read "Signoff
Museum-L" (without the quotes).

=========================================================
Important Subscriber Information:

The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes).

If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).