A phosphine containing a 10-vertex carborane anion substituent and its subsequent ligation to a Rh(I) carbonyl complex is reported. The complex is characterized by NMR spectroscopy and a single crystal X-ray diffraction study. In addition, the inductive effects of both 10 and 12 vertex C-functionalized closo-carborane anions are elucidated via I.R. analysis of the CO stretching frequencies of two Rh carbonyl complexes. Unlike C-functionalized neutral o-carborane the 10 and 12-vertex carborane anions are both strong electron donor substituents.