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A painter can only deduct the price of his paints and canvas if he donates a painting. If another person buys the painting and then donates the painting, he can deduct the sales price as a donation. It is illegal to make an arrangement where a patron of a cause will buy a good or service from an artist with the understanding that the fee will go to the cause, then donate the purchased item and the fee to the cause. If it just happens to work out that way, it is just fine, but you can't plan to do it that way. |