Are Charity Golf Tournament Entry Fees Tax Deductible?

Partially — and usually less than players think. When you pay to play in a charity golf tournament, only the amount above the fair market value of what you receive is tax deductible. You're getting a round of golf, a cart, food, and maybe a gift bag — the IRS says the value of those benefits isn't a charitable gift, because you got something for it.

Example: Your entry fee is $200. The fair market value of the golf, cart, and dinner is $120. Your deductible charitable contribution is $80 — not $200.

This is called a quid pro quo contribution, and it comes with a disclosure requirement most volunteer-run tournaments don't know about.

The $75 disclosure rule (what charities must do)

Under IRS rules (see IRS Publication 1771), when a donor makes a payment over $75 that is partly a contribution and partly payment for goods or services, the charity is required to give the donor a written disclosure that:

1. States the deductible portion is limited to the amount paid minus the fair market value of goods/services received, and
2. Provides a good-faith estimate of that fair market value.

A $200 golf entry crosses that threshold at almost every tournament. The disclosure belongs at solicitation or receipt — in practice, at checkout and on the confirmation. Charities that skip it can face IRS penalties per event.

Quick reference: what's deductible at a golf fundraiser

Payment	Deductible?
Entry fee	Only the portion above the fair market value of golf, cart, meals, and gifts
Direct donation (no benefits received)	Yes, fully
Sponsorship paid by a business	Often a marketing/advertising expense rather than a charitable deduction — different tax treatment, still valuable to the sponsor
Raffle tickets	No — the IRS treats raffle tickets as never deductible, because you're paying for a chance to win
Mulligans and contest entries	Generally no — you're buying something
Silent auction purchases	Only the amount you pay above the item's fair market value

What tournament organizers should actually do

1. Set fair market values before registration opens. Ask the course what the golf + cart + meal package would cost a walk-up. That's your FMV basis.
2. Disclose at checkout, automatically. The disclosure should appear when the player pays and again on the receipt — not in a follow-up letter someone has to remember to send.
3. Keep donation paths clean. A "donate without playing" option has no benefits attached, so it's fully deductible — tell supporters that plainly.
4. Post auction FMVs. List a fair market value on each auction item so winners know their deductible portion.

Redswing handles this automatically: organizers set fair market values in the event setup, and the correct quid pro quo disclosure is calculated and shown to each registrant at checkout and stored on their registration record. It's one of those legal details that's invisible when it's done right and expensive when it isn't.

This article is general information, not tax or legal advice. Donors should consult their tax advisor; charities should confirm their disclosure practices with their accountant or counsel.