DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
OFFICE OF CHIEF COUNSEL
Acting Manager, Stamp Services United States Postal Service
475 L'Enfant Plaza, SW, Room 5670
Washington, DC 20260-2435
Dear Mr. Failor:
Commissioner Rossotti has asked me to respond to your inquiry regarding the
deductibility of amounts paid for postage stamps issued pursuant to the 9/l1
Heroes Stamp Act of 2001, Pub. L. No. 107-67, § 652, III Stat. 514 (2001).
In order to afford the public a direct and tangible way to provide assistance
to the families of emergency relief personnel killed or permanently disabled
in the line of duty in connection with the terrorist attacks against the United
States on September 11, 2001, the 9/11 Heroes Stamp Act directs the United States
Postal Service to issue special first-class postage stamps (Heroes stamps),
to be sold for an amount at least 15 percent greater than the regular rate of
first-class postage. The excess is to be transferred to the Federal Emergency
Management Agency (FEMA).
When a taxpayer, with the intention of making a gift, purchases an item of
value from a qualified charity, the excess of the payment over the value received
is a charitable contribution. Accordingly, taxpayers who purchase a Heroes stamp
from the United States Postal Service are entitled to treat as a charitable
contribution the difference between the price of the Heroes stamp, and the price
of regular first-class postage.
If you have any further questions, please contact Sean Dwyer at (202) 622-5020.
KIMBERLY L. KOCH
Acting Chief, Branch 1
Associate Chief Counsel
(Income Tax &