Does it make a difference where you report expenses? Sometimes yes, sometimes no.
You can't deduct charitable contributions on your Schedule C. Instead, they should be deducted on Schedule A as itemized deductions. What's the difference? If deducted on Schedule C the contributions would reduce the taxpayer's self-employment tax liability.
You might be able to deduct them on Schedule C if the amounts aren't really contributions but advertising expense. For example, if you buy a 1-page ad in the local high school's yearbook. Whether or not it would be advertising could depend on a number of factors.
A similar rule applies to S corporations and partnerships. Charitable contributions are passed through to the shareholders and deducted on their individual returns, not from S corporation or partnership income.
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