For general donations and pledge payments, the processing fee can be included in the tax-deductible amount by enabling an Account Setting. By default, this is set to "no." This setting is located under your organization's name then Account Settings, then Options. The toggle setting is called, “Show Processing Fees as Tax Deductible?”. Turning this setting to "YES" will add the processing fee into the Tax Deductible Amount for all transaction types marked General or Pledge Payment going forward. This setting will only impact new transactions and not impact any historical ones. You can manually edit historical records as needed.
Once this feature is enabled, you will see the processing fee included in the tax deductible amount column on the Transactions Grid. Note that this cannot be applied to membership, auction, or event transactions. For pledges, only the payments are considered tax-deductible, not the pledge itself, which is a commitment to pay in the future.
Be sure to check with current local, state, and federal regulations and your accountant regarding tax-deductible giving to ensure you are in compliance.