Can the payments made to my Love Offer in lieu of tuition be used as a tax deductible donation in my tax forms?
Love Offers are an offer made in lieu of tution by a disciple/student for religious education. It is a payment amount (selected by the enrollee) in lieu of (a pre-set) tuition, in appreciation for our commitment to your discipleship. Love offers in lieu of tuition are NOT tax deductible for the following reason, as established by IRS Regulations with regards to contributions in exchange for services: According to IRS Regulations, because contributions are allowable to donors only to the extent that contributions exceed the value of the services received in exchange, and because the value of the Northwestern Christian University Degree Programs far exceeds the contributions of Love Offers in lieu of tuitions, deductions of Love Offers are not allowable for student income tax purposes… However, donations that are freely given (to support of worldwide ministries) without expecting anything in return or as part of a payment in lieu of tuition are 100% tax deductible.