The US Mint requires a "surcharge" on modern, call them, US commemorative coins. Usually the sums are $10 and $35 for the silver and gold coin respectively. The "surcharge" sum is plainly stated in the Mint brochure in fine print. This sum is not profit for the Mint but is remitted to the non-profit which is the purpose of the particular commemorative issue. Recently, for example, a commem for the Congressional Medal of Honor was issued and the "surcharge" proceeds were sent to that Foundation for education etc. I am referring, of course, to commemorative coins purchased directly from the US Mint such that a "surcharge" will be remitted by a purchaser/taxpayer to the US Mint.

Having worked as a tax preparer and although I am not an attorney nor CPA, I'm having a hard time understanding why the "surcharge" sum isn't tax deductible as a charitable deduction. Then again, Congress makes the laws.

If you are aware of any literature on this subject, please direct me further. Thank you for your courtesy.