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This is my answer from the question a few down under "Charitable donations" If you want to be able to donate something to a charity and deduct you would need to rent out your week and then donate the money to the charity of your choice. If you rented out your unit for more than your MF and advertising fee you would have to pay tax on the income. If you donate the use of your week but retaining the deed the examples below would apply and you could take no deductions. This is from IRS pub 526 "Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Right to use property. A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Example 1. You own a 10­ story office building and donate rent ­free use of the top floor to a charitable organization. Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Example 2. Mandy White owns a vacation home at the beach that she sometimes rents to others. For a fund ­raising auction at her church, she donated the right to use the vacation home for 1 week. At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Mandy cannot claim a deduction because of the partial interest rule. Lauren cannot claim a de­ duction either, because she received a benefit equal to the amount of her payment. See Con­ tributions From Which You Benefit, earlier." [Q=sherryk39] If I would donate one of my timeshare weeks as a raffle where the proceeds from the raffle go to a local food bank, can I enter a deduction on my Federal Income Tax for the donation? If so, how and how is the Fair Market Value determined? If not, why not? Thanks.[/Q]