Question:
1) If both spouses work, and 2 children are in daycare (spouse cannot work if there is no daycare), can the daycare costs be deducted from income for maaser calculation purposes? Does it matter that the children would need some social interactions regardless. Meaning, even if the spouse doesn’t work, they would likely send their kids somewhere anyway (and pay) ... or perhaps you can argue they can do a round robin where there is no cost and therefore this cost of daycare is not an expense that allows them to work?
2) If grandparents give checks to grandkids for their birthday or holiday, should one separate maaser from this? If so, does it matter if the funds are then used to purchase a gift for the child?
See link to edit question here:
Answer:
Hello,
- They can take it off as an expense, even though they have the fringe benefit that the child has the social interaction. Having a round robin arrangement will be difficult on them as they will have to stay home and miss work when it is their turn. Therefore, it can be deducted as a business expense.
- Monetary gifts, such as a birthday present[1], should have maaser separated from them, even if they buy something with the money.
Best wishes
Sources:
[1] ע' ס' באורח צדקה פ"ט אות ל"ט בשם שו"ת יד הלוי ח"ב סי' מד, וכ"כ באמת ליעקב יו"ד סי' רמט וכן הביא בספר אגרות ורשימות קה"י סי' ח בזה"ל הורה מרן החזו"א זצללה"ה"
