Donations by a sole proprietor
Varies
Can You Write Off Donations By a Sole Proprietor?
Short answer: Sole proprietors deduct donations on Schedule A as personal charity, not on Schedule C.
Non-itemizers can deduct up to $1,000 ($2,000 joint) of cash gifts from 2026.
Records to keep: Keep receipts or invoices, proof of payment, and a note of the business purpose for each expense.
BW-B23-00696
medium risk
Donations by a sole proprietor
Varies
General Business
Other Expenses
Tax Write-Off Rules
Sole proprietors deduct donations on Schedule A as personal charity, not on Schedule C.
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 deduct donations on Schedule A as personal charity, not on Schedule C. Non-itemizers can deduct up to $1,000 ($2,000 joint) of cash gifts from 2026.
Category
- Tax Write-Off Rules
tax rule
search demand 2026 b23
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donations