Charitable donations by a business
Varies
Can You Write Off Charitable Donations By a Business?
Short answer: Sole proprietors and pass-throughs claim donations on owners' personal returns; C-corps deduct them with a 1% floor starting 2026.
Sponsorships with advertising can be deducted as marketing instead.
Records to keep: Keep receipts or invoices, proof of payment, and a short note of the business purpose.
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Charitable donations by a business
Varies
General Business
Other Expenses
Business Write-Off Questions
Sole proprietors and pass-throughs claim donations on owners' personal returns; C-corps deduct them with a 1% floor starting 2026.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Sole proprietors and pass-throughs claim donations on owners' personal returns; C-corps deduct them with a 1% floor starting 2026. Sponsorships with advertising can be deducted as marketing instead.
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- Business Write-Off Questions
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