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Charitable Deduction for Postage Stamp Purchase: The Multinational Species Conservation Funds Semipostal Stamp Act of 2010 requires the Postal Service to issue special first-class postage stamps (Save Vanishing Species stamps). The stamps are sold for more than the regular amount of first-class postage, with part of the excess transferred to the U.S. Fish and Wildlife Service to operate the Multinational Species Conservation Funds. According to an IRS information letter, when a taxpayer, with the intention of making a gift, purchases an item of value from a qualified charity, the excess over the value received is a charitable contribution. Therefore, a taxpayer who purchases a Save Vanishing Species stamp can treat the difference between the price of the Save the Vanishing Species stamp and the price of regular first-class postage as a charitable contribution.