That includes purchases in these Chipboard auctions as well as donations directly to the club.

It is however up to the indivisual who is claiming the deduction to place a value on the items received as you can only claim a donation in excess of the value of the item you received for it.

As an example if you bid $100 on an item that has a "Value" of only $75, you can only legally claim a donation of $25.

If you were to donate $100 to the club, you could deduct the full $100.

Doug