Answer: The IRS publishes the following criteria for deducting pro bono service expenses: IRS.gov: Although you cannot deduct the value of your time or services, you can deduct the expenses you incur while donating your services to a qualified organization.. Now, this may seem clear, but it is not always so simple.
Apple Authorized Campus Stores allow students to purchase computers on site and also get warranty service. How many students are buying computers on campus? Looks like itâs not enough for Apple to continue its authorized stores. Itâs much easier to buy at an Apple retail store, online or from big resellers such as Best Buy or Future Shop nowadays.
Authorized Resellers are 3rd parties selling Apple Products, in the USA, or in other countries. I believe that Premium is a status available only to International Resellers in countries that have no Apple Store Presence, in which case this status allows these 3rd parties to essentially act as 'Apple Stores.'