Can donors to the Tunnel to Towers Foundation receive tax deductions for donations of goods or services in 2025?

1. What Tunnel to Towers says: blanket deductibility with caveats

Tunnel to Towers describes itself as a New York not‑for‑profit recognized by the IRS as a public charity under §501(c) and states “All donations are fully deductible to the extent allowed by applicable law,” while also advising donors to “consult your tax advisor” (official site and PDF forms) ^{[1] [2] [3]}. That language signals the organization’s general tax‑exempt status but intentionally leaves room for legal limits and valuation rules that apply to non‑cash gifts ^{[1] [2]}.

2. Independent confirmation: tax‑exempt status and general deductibility

Third‑party nonprofit databases and watchdogs list Tunnel to Towers as tax‑exempt and explicitly note that donations to the organization are tax‑deductible (ProPublica’s Nonprofit Explorer and CharityWatch summaries) ^{[5] [6]}. Those listings confirm the foundation’s charitable classification, which is the baseline requirement for donors to claim deductions under U.S. tax rules ^{[5] [6]}.

3. What the phrase “to the extent allowed by applicable law” means in practice

The foundation’s repeated caveat — “to the extent allowed by applicable law” — reflects standard tax reality: cash gifts to a 501(c) generally are deductible if you itemize, but non‑cash contributions (goods or services) face separate IRS rules for valuation, documentation, and limits. Tunnel to Towers’ forms and site urge donors to consult advisors, which implies donors must follow IRS valuation, receipt and substantiation rules to claim deductions ^{[1] [2] [3]}.

4. Missing specifics for 2025 — valuation, services, and recent law changes

None of the provided sources detail IRS rules specific to 2025 for gifts of goods or donated services, nor do they cite any legislative change in 2025 that would alter deductibility for in‑kind donations (available sources do not mention a 2025 change). The Tunnel to Towers material and third‑party pages state the general deductibility status but do not explain how to value donated property, what documentation to obtain, or whether donated professional services are deductible ^{[1] [5] [6] [2]}.

5. Crucial tax rules not covered in the sources (what donors should verify)

Standard IRS principles that typically matter — whether donated services are deductible (usually not), how to value tangible goods, Form 8283 requirements for noncash gifts over certain thresholds, limits tied to adjusted gross income, and required contemporaneous written acknowledgments for gifts over $250 — are not described in the provided material. Therefore, “available sources do not mention” these specific rules in the context of Tunnel to Towers and 2025; donors should not assume all non‑cash contributions automatically qualify without meeting IRS rules (available sources do not mention these items for 2025) ^{[1] [2]}.

6. Practical next steps and competing perspectives

Tunnel to Towers and public filings present the organization as a deductible recipient and encourage consulting tax advisors ^{[1] [2] [4]}. Charity trackers confirm deductible status ^{[5] [6]}. A prudent donor viewpoint: cash gifts to Tunnel to Towers are generally deductible if you itemize, but for donations of goods or offered services, donors must verify IRS valuation and substantiation rules before claiming deductions — and seek written acknowledgment from the foundation. The foundation’s own wording and public filings are intentionally non‑specific, which serves its legal protection and shifts responsibility to donors and their advisers ^{[1] [2] [4]}.

If you want, I can pull together the specific IRS rules donors normally must follow for noncash gifts (Form 8283, donated services rules, valuation thresholds) and map them to Tunnel to Towers’ published receipts and forms — or draft language you could send to the foundation requesting a contemporaneous acknowledgment for a particular donation.