- 10 -
Section 1.170A-13(a), Income Tax Regs., provides that, if a
contribution of money is made in a taxable year beginning after
December 31, 1982, the taxpayer shall maintain, for each
contribution, one of the following:
(1) A canceled check;
(2) a receipt, letter, or other communication from the
donee charitable organization acknowledging receipt of the
contribution and showing the name of the donee, the date of the
contribution, and the amount of the contribution; or
(3) in the absence of a canceled check or receipt from the
donee organization, other reliable written records showing the
name of the donee and the date and amount of the contribution.
In addition, the taxpayer must establish the reliability of
the written records. See sec. 1.170A-13(a)(2)(i), Income Tax
Regs.
Petitioners have the burden of proving their entitlement to
the charitable deductions claimed. See Rule 142(a). To do so,
petitioners must substantiate their charitable contributions.
See sec. 6001; Brown v. Commissioner, T.C. Memo. 1996-43; Paige
v. Commissioner, T.C. Memo. 1994-638. In this case, petitioners
did not substantiate the charitable contributions claimed on
their 1993 return in excess of those allowed by respondent.
Petitioners kept no records regarding their 1993 contributions.
In addition, petitioner's testimony regarding petitioners'
charitable deductions was not credible. Petitioner testified at
trial that petitioners made a cash contribution of $5,000 to La
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011