is there any documentation from IRS that defines what can be considered de minimis? the chat is a donation from the actor and he usually chats with his fans no charging anything, so I guess it qualifies as a not cost item, but not sure about the FMV value.thanks
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The guide for this is Fair Market Value (FMV). Since the actor regularly and freely engages in this practice at no charge the FMV would be zero. Here is a bit from IRS Publication 561:
To figure how much you may deduct for property that you contribute, you must first determine its fair market value on the date of the contribution.
Fair market value. Fair market value (FMV) is the price that property would sell for on the open market. It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts. If you put a restriction on the use of property you donate, the FMV must reflect that restriction.