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@rosicamp wrote:

voluntarily contributing 10% of his pay to the city to participate in the furlough program. 

 

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Voluntarily contributing money to the city would be a charitable donation, BUT you said it was "to participate" in the program.  So are they receiving a benefit from that contribution?  Is that required to participate?  If so, that probably reduces or eliminate the tax deduction.

What exactly is the benefit they are receiving (the "furlough program")?