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(i) A canceled check.
(ii) A receipt from the donee charitable organization
showing the name of the donee, the date of the
contribution, and the amount of the contribution. A
letter or other communication from the donee charitable
organization acknowledging receipt of a contribution
and showing the date and amount of the contribution
constitutes a receipt * * *.
(iii) In the absence of a canceled check or receipt
from the donee charitable organization, other reliable
written records showing the name of the donee, the date
of the contribution, and the amount of the
contribution.
If the donation is a small amount, any written or other evidence
from the donee charitable organization acknowledging receipt is
generally sufficient. The reliability of the records is
determined on the basis of all relevant facts and circumstances.
See sec. 1.170A-13(a)(2)(i)(C), Income Tax Regs.
At trial, petitioners did not indicate how much of the
claimed deduction for each year consisted of cash donations and
how much consisted of donations of personal property. Instead,
in addition to petitioner’s generalized testimony regarding their
contributions practices, they produced as substantiation for the
deductions: (1) Computer-generated summaries; (2) carbon copies
of checks written to various organizations, including, among
others, the Church and the Baptist Health Association; (3)
receipts for donations to various organizations, including the
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Last modified: May 25, 2011