A number of prominent charitable organizations state that gifts of frequent flyer miles are generally not tax-deductible, because they are given to you by the airline and therefore have no monetary value in the eyes of the Internal Revenue Service.
You can contact the IRS at 800-829-1040 for a decision as to whether your gift would qualify as a deductible non-cash charitable contribution on IRS Form 8283 Noncash Charitable Contributions.
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