Originally Posted by
Flying Lawyer
For a room not sold? If you're were correct I - being in the position of a hotel owner - gift all my unoccupied rooms to charity and deduct the rack rate from the earnings of my sold rooms. Great idea, it will, however, not work....
You could even go farther and set rates that no one would ever book and then donate *all* of your rooms every night to charity so that you could deduct the rack rate.