Jerry L. and Valerie J. Hill - Page 4
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US Tax Court > 2004 > Jerry L. and Valerie J. Hill - Page 4
1. Charitable Contributions
Respondent argues that petitioners may not deduct any
charitable contribution of $250 or more in that petitioners do
not have the requisite written acknowledgment for any of these
amounts. (Respondent has conceded that petitioners may deduct
all other charitable contributions claimed as such.) Petitioners
in their brief make no mention of the written acknowledgment
requirement but argue that Hill’s testimony coupled with canceled
checks in evidence entitles them to deduct all of the claimed
contributions in dispute. Petitioners’ counsel conceded at trial
that petitioners bear the burden of proof as to this issue.
We agree with respondent that the disputed amounts are not
deductible given the absence of a written acknowledgment. Under
section 170(f)(8)(A), an individual taxpayer may deduct a
contribution of $250 or more only if he or she substantiates the
deduction with a contemporaneous written acknowledgment by the
donee that meets the requirements of that section. Addis v.
Commissioner, 118 T.C. 528, 533-534 (2002); Berry v.
Commissioner, T.C. Memo. 2003-331; Stussy v. Commissioner, T.C.
Memo. 2003-232; see also Weyts v. Commissioner, T.C. Memo.
2003-68 (discussion of legislative history underlying the
enactment of section 170(f)). That acknowledgment, which must be
furnished by the donee organization, must state the amount of
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