are tickets purchased for raffle tax deductible
A charitable deduction, generally, may only be taken on donation amounts greater than value received, so raffle ticket purchases are not deductible as charitable gifts. See the table on page 2 of IRS Publication 526. Entry fees to participate in games of chance are also not deductible as charitable contributions. The IRS considers the chance to win a prize to be something of value received in exchange for a donation. Source(s):