Following up on lmaltin comments, it would appear to me, after rereading
IRS Publication 526 Charitable Contributions, that acceptance of the free T-Mobile service will eliminate the G1G1 charitable contribution deduction.
From IRS Pub. 526
Contributions From Which You Benefit:
If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive.
Obviously, this is how the stated donation amount of $200 is derived: Total donation minus the Get One value. However, since the most minimalistic interpretation of what constitutes a one-year T-Mobile HotSpot service (see:
http://hotspot.t-mobile.com/services_plans.htm) would be a $240 benefit, then the benefit will exceed the amount of the donation.
Or in plain English:
Accept the free T-mobile service and your G1G1 tax deduction may become $0.It would be interesting to hear what OLPC's tax advisors think about this or about the value of the free T-Mobile service.
One more downside: The IRS may assume that anyone listing a G1G1 deduction also accepted the free T-Mobile service, thus potentially subjecting you to an automatic audit. Even if you decline the free T-Mobile service, don't be surprised when the IRS audit letter arrives in the mail. How much fun it will be to provide nonexistent documentation to the IRS proving you declined the free service.
Be sure to consult your tax advisor before deducting your G1G1 contribution.WhatsHisName
Day One G2G0P.S. Never got the email stating the contribution amount. First contact ever from OLPC was in mid January. Order was placed on Nov. 12th.