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§ 3.1 MEANING OF GIFTA comparable issue can arise with seminars for which there is no enrollmentor entrance fee. At the conclusion of the seminar, the participants may be giventhe opportunity to make a contribution to the educational organization that conductedit. The organization may suggest, but not require, that participants contributea specified amount to cover the costs incurred by the organization inproviding the seminar. A “contribution” of this nature is not a gift and is notdeductible as a charitable contribution. 79Likewise, a payment to a home for the elderly, or similar institution or organization,is generally not a gift when the payor has a dependent parent who is aresident of the home. 80 However, an unrestricted contribution to a combinedcharity fund by a payor in this circumstance is deductible when the fund distributesthe contributions to member organizations, which include the home,according to a formula. 81Still another example of payments that are for services rendered are thosefor adoption assistance. Thus, a court held that a husband and wife were notentitled to a charitable contribution deduction for payments made to a charitableorganization that operated an adoption service for placement of a child in theirhome; the payment was an adoption fee rather than a gift. 82 There is (questionable)authority to the contrary, holding that even though a charitable organizationprovided adoption services to the “donor,” a payment by the donor to theorganization following placement of a child was a deductible charitable contributionbecause the organization was not authorized by law to charge for itsadoption services. 83Still another illustration of this point arose when the Chief Counsel’s Officeof the IRS ruled that a business corporation’s contribution to a charitable organization,designated by an employee of the corporation, was not deductible as acharitable gift by the corporation because the contribution was made under aprogram to match the employee’s contribution to the corporation’s politicalaction committee. 84 The reason for the lack of deduction: the corporationreceived a quid pro quo for the payment to the charity, in the form of a contributionto its political action committee. Typically, a “charity-PAC matching program”(recognized by the Federal Election Commission 85 ) allows employees of a79 Rev. Rul. 76-232, 1976-1 C.B. 62. If the contribution is in excess of the monetary value of all benefits andprivileges received, however, the amount of the excess would be a deductible charitable gift. See, e.g., § 23.2.Also, under appropriate circumstances, the expenses of attending a seminar may be deductible as a businessexpense, notwithstanding the fact that the seminar is conducted by a charitable or educational (IRC §501(c)(3)) organization.80 In one instance, a subscription by an individual for a “room endowment” to a charitable nursing home was heldto create an enforceable legal obligation by the individual or her estate; when paid, it was, for tax purposes,properly deemed a charitable contribution, even though the subscription, which entitled the individual to occupythe room, was paid the day before she was admitted to the home. Wardwell Estate v. Commissioner, 301F.2d 632 (8th Cir. 1962).81 Rev. Rul. 80-77, 1980-1 C.B. 56.82 Arceneaux v. Commissioner, 36 T.C.M. (CCH) 1461 (1977).83 Wegner v. Lethert, 67-1 U.S.T.C. 9,229 (D. Minn. 1967). This opinion is surely in error, for the test is theextent of the value of the services received by the “donor” rather than the cost of providing the services or similarcircumstances concerning the “donee.”84 Gen. Couns. Mem. 39877.85 Federal Election Committee Advisory Op. 1989-7. 69