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directly or proximately related to the mitigation or treatment of
Christopher’s disabilities and the principal reason for
Christopher’s attendance was to treat his disability. Therefore,
petitioners are entitled to deduct $1,569 in 1996, $1,558 in
1997, and $1,234 in 1998 as medical expenses to the extent
allowable under section 213(a).
2. Charitable contribution
Any charitable contribution which is made within the taxable
year may be allowed as a deduction. Sec. 170(a)(1). Any
contribution of $250 or more shall not be allowed unless the
taxpayer substantiates the contribution by a contemporaneous
written acknowledgment of the contribution by the donee
organization. Sec. 170(f)(8)(A). The written acknowledgment
must contain the following information:
SEC. 170(f)(8)(B) Content of Acknowledgement.– * * *
(i) The amount of cash and a description (but not
a value) of any property other than cash contributed;
(ii) Whether the donee organization provided any
goods or services in consideration, in whole or in
part, for any property described in clause (i);
(iii) A description and good faith estimate of the
value of any goods or services referred to in clause
(ii) or, if such goods or services consist solely of
intangible religious benefits, a statement to that
effect.
Although no deduction is allowed for a contribution of
services, unreimbursed out-of-pocket transportation expenses
incurred, such as mileage driven, while performing donated
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