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  • here is the IRS ruling on charity race fees:If your contribution entitles you to merchandise, goods, or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.here is the link to the IRS publications for your further reference:http://www.irs.gov/taxtopics/tc506.ht
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