The taxpayer was a C corporation that gave various personal care products (various hair care products, and other bath and body products) to charity. I.R.C. Sec. 170(e)(3)(A) allows for an enhanced charitable deduction for donated property used exclusively for the ill, needy or infants. The IRS determined that the donation did not qualify for the enhanced deduction because the donated items were not used solely for the care of the ill, needy or infants. Instead, the IRS determined that the donated items were luxury items rather than necessities. C.C.A. 201414014 (Aug. 23, 2013).