IRS Publication 526     Charitable Contributions

Contributions You Cannot Deduct

Contributions From Which You Benefit

If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. These contributions include:

IRS Publication 526, Charitable Contributions