Reference no: EM13962336

Tax memo

Background:

Roger is a very loyal Aztec basketball fan who graduated from SDSU in 2014. In 2015 he decided to join SDSU's ticket program, which required a $1,000 "contribution" to SDSU which then provided him the "right" to purchase tickets. Roger decided to purchase season tickets for $800. Roger understands that the cost of the season tickets is not tax deductible as a charitable contribution, but contributions to a university are generally tax deductible.

Your responsibility:

Prepare a tax research memo for the tax files regarding the federal income tax treatment of the deductibility of the contribution to SDSU in the amount of $1,000 for the "right" to purchase tickets to basketball games for 2015. You will need to support your conclusion using primary sources of tax law. Your textbook is NOT primary authority.

You must use proper citation form in your memo. The form for this communication should be professional and in the form of a tax research memo (example posted on Blackboard and a similar example in your text on p. 2-21). Do yourself a favor and look at the grading rubric before you submit.

This memo should be whatever length you feel is appropriate to resolve the issues. We do NOT use a bibliography or list of references in a tax research memo. You will see that citations are within the text of the document in the example. Once a court case has been cited in full, it can be referred to using simply the name in italics.