It’s amazing to me that Airbnb tells people that it’s up to them to determine if their contributions are tax deductible. Why would they even write this? Hosts on Airbnb are for-profit enterprises. I’ve never heard or a registered non-profit running Airbnb rentals. What are they thinking?
I was baffled by this too. Maybe in the initial testing people saw this and this question came up? Probably very few people overall know how this stuff works.