- 10 -
Challenge, Lou Gehrig’s Disease Association,6 and American Cancer
Association are organizations described in section 170(c).
We have allowed charitable deductions for contributions made
after 1982 (when section 1.170A-13(a) and (b), Income Tax Regs.,
applies) where certain facts were present such as contributions
to churches which clearly qualify under section 170(c)(2), direct
contributions from the taxpayers to the churches, and regular
attendance at and giving to the churches. See, e.g., Fontanilla
v. Commissioner, T.C. Memo. 1999-156; Meeks v. Commissioner, T.C.
Memo. 1998-109; Drake v. Commissioner, T.C. Memo. 1997-487.
Those facts are not present here.
We conclude that petitioner may not deduct any of his
claimed cash contributions for the years in issue.
2. Contribution of Articles and Postage
Petitioner contends that he may deduct an unspecified amount
for articles and $154.81 for postage during the years in issue as
a contribution to Topaz. He contends that Topaz is an
organization described in section 170(c)(2). Topaz was not
listed in IRS Publication 78 for the years in issue. Petitioner
believed that Topaz was a charitable organization because it
donated the proceeds from the sale of its magazines and
6 Amyotrophic Lateral Sclerosis Association, an
organization that helps to find a cure for Lou Gehrig’s disease,
is listed in IRS Publication 78. However, petitioner has not
shown that he made contributions to that organization.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011