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gift to or for the use of listed types of organizations. A
charitable contribution is allowable as a deduction only if
verified under regulations prescribed by the Secretary. See sec.
170(a)(1). For charitable contributions of money, taxpayers must
maintain for each contribution one of the following: (1) A
canceled check; (2) a receipt from the donee organization; or (3)
other reliable written records. See sec. 1.170A-13(a)(1), Income
Tax Regs. For charitable contributions of property other than
money, taxpayers generally must maintain for each contribution a
receipt from the donee showing the following information: (1)
The name of the donee; (2) the date and location of the
contribution; and (3) a description of the property in detail
reasonably sufficient under the circumstances. See sec. 1.170A-
13(b)(1), Income Tax Regs.
During the trial, petitioner presented an unsigned document
entitled, "Quarterly Report of Giving", and a letter from his
church. Both documents are unpersuasive. The document entitled
"Quarterly Report of Giving" was not signed by a church official,
even though it provided space for a signature. The church letter
does not even state a definite contribution amount.
Petitioner also claims that he contributed electrical
equipment to Perry Technical Institute and an organization known
as "N.P.O.".1 Petitioner has failed to introduce any evidence
1 We note that petitioner did not claim a contribution of
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