TUITION PAYMENTS
Tuition payments to Parochial schools is not
deductable as a charitable contribution. Married taxpayers who enrolled their
children in orthodox Jewish day schools were not entitled to deduct, as charitable
contributions, tuition payments made to the parochial schools. The mandatory
payments were not made out of detached and disinterested generosity or out of affection,
admiration or charity. The tuition payments could not be deemed charitable
contributions because the taxpayers received something of economic value -- education
benefits -- in return. (Michael Sklar v. Comm, TC Memo 2000-118).
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