Tom, I do a little tax work(and also contribute tax, investment and estate planning advice on another board)and you're correct that the cost of raffle etc. tickets, even if sold for a charity, aren't deductible. Just to be even more of a spoilsport, another relevant tax point is that the winner is required to report the value as "other income" on line 21 of Form 1040.

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Enjoy the music, not the equipment.