Could The IRS Disallow Ice Bucket Challenge Charitable Contributions?

Could The IRS Disallow Ice Bucket Challenge Charitable Contributions?

OK, rest easy; the IRS isn’t coming after your ALS donation. While the
principle of donative intent is very real, in recent years, the courts
have tied this principle to a “quid pro quo test,” which states that in
order for a donation to lack donative intent, the donor must anticipate
receiving a financial benefit from the contribution commensurate
with the value the donor transferred to the charity. Because an ice
bucket dodger has received no financial benefit, but rather merely a
physical one, the contribution is (should be) immune to attack. Plus, I
think I’ve read somewhere that the IRS is dealing with a bit of a public
perception problem these days, so attacking contributions to a horrible
disease is probably not in its best interest.