How do donors claim charitable deductions for Tunnel to Towers Foundation on their 2025 tax returns?
Executive summary
Donors who gave to the Stephen Siller Tunnel to Towers Foundation (commonly “Tunnel to Towers”) claim charitable deductions on their 2025 federal returns the same way they claim gifts to any IRS-recognized public charity: confirm the organization’s 501(c) status, determine whether to itemize deductions versus taking the standard deduction, and report cash or noncash gifts under the IRS rules that govern limits and required forms (notably guidance summarized in IRS publications and Form 8283) [1] [2] [3].
1. Confirm the foundation is a qualified charity before claiming a deduction
Tunnel to Towers is organized and represented as a tax-exempt public charity under section 501(c) of the Internal Revenue Code and is listed on IRS Publication 78 data, meaning donors can treat it as a qualified organization for deductible gifts [1] [2] [4].
2. Choose itemized deductions—gifts help only if you itemize
Charitable contributions are deductible only if the taxpayer itemizes on Schedule A; if the taxpayer’s total itemized deductions do not exceed the standard deduction, the donation will not separately reduce tax liability—an increasingly common reality since the higher standard deduction was adopted [5].
3. Understand contribution limits and how they affect the deductible amount
Federal law caps charitable deduction amounts relative to adjusted gross income depending on the type of gift and organization; individual limits are summarized by the IRS and, in general, individuals may deduct contributions to most public charities up to a stated percentage of AGI (commonly discussed as 50% and 60% ceilings depending on the gift), with specific rules set out in IRS guidance and Publication 526 [2].
4. How to report cash gifts on the return
Cash donations to Tunnel to Towers are reported as charitable contributions on Schedule A of Form 1040 in the tax year the contribution is paid; donors should retain the foundation’s acknowledgment or bank record to substantiate the gift in case of audit because the organization’s tax-exempt status appears on official IRS lists [2].
5. How to report noncash gifts and when Form 8283 is required
Noncash contributions have separate valuation and reporting rules; donations of property valued over the IRS thresholds must be reported on Form 8283 and follow the valuation guidance in Publication 561, and taxpayers must figure the deduction amount before completing the form [3] [2].
6. Use public filings and third‑party data for due diligence
Donors who want to review Tunnel to Towers’ financials and confirm stewardship can consult the foundation’s Form 990 filings—public documents that disclose revenue, expenses and certain compensation—and third‑party nonprofit databases that aggregate those returns [6] [7] [8].
7. Practical reality: not every donor receives tax savings
Even when a donation is deductible in principle, the actual tax benefit depends on the donor’s tax situation—bracket, AGI limits, and whether itemizing yields a larger deduction than the standard deduction—so many small donors receive no marginal tax benefit despite giving [5].
8. When to consult professional guidance and the limits of this report
Specific calculation of deductible amounts, carryovers, valuation disputes for noncash gifts, and interactions with recent tax-law changes require consulting IRS publications (such as Pub. 526 and Pub. 561) or a tax professional; this analysis summarizes the applicable public guidance and the foundation’s tax-exempt status but does not replace personalized tax advice [2] [3].