Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

Exercise 23

Julie is a professional singer in the non-profit City Symphony Chorus (CSS). CSS requires that all members wear traditional formal wear (i.e., $500 tuxedos for the men and $300 long black gowns for the women) during performances. In addition, because of her annual $15,000 contribution to the CSS patron drive, Julie is a member of CSS's board of directors. The board chooses the works to be performed, sites for the concerts, and the resident conductor. How much of Julie's $15,300 expenditures this year can she deduct