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sec. 1.170A-13, Income Tax Regs. To be deductible, contributions
must be made “to or for the use of” organizations listed in
section 170(c)(1)-(5). Sec. 170(c). The phrase “for the use of”
was added by Congress to allow a deduction for gifts made in
trust for a charitable organization or under a similar legal
arrangement creating rights which may be legally enforced by the
organization; gifts made to an individual for the use of a
charity do not meet the requirements for deductibility in the
absence of such an arrangement. See Davis v. United States, 495
U.S. 472 (1990).
In 1993, petitioners claimed a deduction of $9,329 for
charitable contributions. Respondent allowed $4,557 of this
amount in the notice of deficiency and has since conceded an
additional $1,840. In 1994, petitioners claimed a deduction of
$7,000 for charitable contributions. Respondent allowed $1,665
of this amount.
Petitioner husband (petitioner) testified that the amounts
disallowed and not conceded by respondent for 1993 were
contributions made by him in cash, primarily when attending
church. Petitioner has no written records evidencing such
contributions. Without written records, a deduction for
charitable contributions generally is not allowed. See sec.
1.170A-13, Income Tax Regs. In certain circumstances, however,
we have applied Cohan v. Commissioner, supra, to allow a
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Last modified: May 25, 2011