Can Neighborhood Cameras be a tax deduction?

[Kathy Henley]

One of my investment properties is in a neighborhood that has petty crime.  The neighborhood is taking action to discourage this. The residents started a fund to put up security cameras on a few pointed corners.  I would like to contribute.  How could I use the tax code to make this possible?

[Daniel Hyman]

Kathy Henley
In order to be a deductible expense, it must be "ordinary and necessary." I would say that a security camera installed in order to protect your property would certainly be deductible.