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newspapers to the American Negro College Fund and provided other
scholarships and grants. That does not convince us that Topaz is
an organization described in section 170(c)(2).
Petitioner points out that he gave respondent the telephone
number for Topaz’s chief executive officer and contends that
respondent should have verified Topaz’s status. We disagree.
Petitioner bears the burden of proof. See Rule 142(a).
To be eligible for a charitable deduction for the articles,
petitioner must, among other requirements, establish the fair
market value of the articles at the time of the contribution and
show the method he used to estimate the value. See sec. 1.170A-
13(b)(2)(ii), Income Tax Regs. Petitioner did not offer any
evidence of the fair market value of the articles. Petitioner
said that Topaz’s chief executive officer offered to pay him the
going rate, but he did not say how much that was. We conclude
that petitioner may not deduct any amount for the articles that
he gave to Topaz in the years in issue.
3. Excess Charitable Contributions Carried Over From Prior
Years
Petitioner testified that he made charitable contributions
from 1977 to 1993 totaling more than $40,000 which he did not
deduct on any of the tax returns he filed before his 1994 return.
He deducted $34,100.30 in 1994, $23,610.40 in 1995, and
$24,510.70 in 1996 as excess charitable contributions carried
over from prior years.
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Last modified: May 25, 2011