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He testified that he sometimes contributed cash anonymously so
that a recipient could not identify him as the donor.
Petitioner points out that Schedule A refers to charitable
gifts by “cash or check” and contends that this means that he may
deduct cash contributions in the amounts he claims. We disagree.
A taxpayer with no canceled checks or receipts must verify
charitable contributions with other reliable written records
showing the name of the donee, the date, and the amount of the
contribution. See sec. 1.170A-13(a)(1)(iii), Income Tax Regs.
Factors showing whether a document (other than check or receipt)
is adequate to substantiate a charitable gift include the
contemporaneous nature of the writing, the regularity of the
recordkeeping, and, for small contributions, the existence of any
written document or other evidence from the donee organization
which shows that it received the gift even if it is not a
receipt; e.g., a button, emblem, or other token regularly given
by the organization to a donor. See sec. 1.170A-13(a)(2)(i),
Income Tax Regs.
Petitioner contends that he may use the 3" by 3" paper and
his account register to verify his charitable contributions.
There is no evidence showing when petitioner prepared the 3" by
3" paper.3 Petitioner contends that he wrote the information on
3 On brief, petitioner contends that he prepared the 3" by
3" paper after he spoke to Bunten. There is no evidence that
petitioner spoke to her in 1989.
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