Charity deduction

You might want to read the fine print in the timeshare agreement to see if the points have a’ cash value’. Likely to be minuscule… I personally have 1,253,452 ACME points with a total cash value of $0.14. 

Tell us the rest of the story.  Did anyone buy them?  If so, for how much?  At least that establishes FMV.  It's the value of the pig, not the cost of the lipstick you put on it, that may be deductible.  

I once had a client that bid at a charity auction on two weeks at a Virginia timeshare.  Found out they had bought the complete interest, not just one year's use.  Live and learn.  Another client donated a week's use to her church, for use as a clergy retreat.  Would that make the annual fees deductible?  

I generally drop clients who buy timeshares or RVs.  There are exceptions.  

I believe there are points that are useable at other locations, but maintenance fees that apply to a specific time/unit, and/or owner. So, that would also make it No.

This got me to wondering what happens with donations of airline miles to a charity.  Does it not qualify because it's only good for a partial interest in the seats on one plane for a limted time?  Here's what the Make-A-Wish Foundation says:

Tax Deductibility
The IRS recognizes award points and miles as a gift or an award from the corporation to the individual. Therefore, points and frequent flier miles donated to charity are not considered tax deductible.

With all due respect to Make-a-Wish (one of its founders is the son of one of my clients until she passed away) that is a non sequitur.  If someone gives me a gift, and I decide to pass it along to charity, I can still deduct its FMV.  And what happened to all the IRS propaganda that airline miles are taxable ("we're just not going to enforce it")?