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Section 170 allows as a deduction any charitable
contribution actually paid during the taxable year. Sec.
170(a)(1); sec. 1.170A-1(a), Income Tax Regs. A taxpayer may
claim a deduction for a “charitable contribution”, which is
defined as a contribution made “to or for the use of” a qualified
organization. Sec. 170(c); Davis v. United States, 495 U.S. 472,
478 (1990). The regulations provide specific record-keeping
requirements. With respect to each charitable contribution of
money in a taxable year beginning after December 31, 1982, a
taxpayer is required to maintain one of the following: (1) A
canceled check; (2) a receipt or letter from the donee indicating
the name of the donee, the date of the contribution, and the
amount of the contribution; or (3) any other reliable written
record showing the name of the donee, the date of the
contribution, and the amount of the contribution. Sec. 1.170A-
13(a)(1), Income Tax Regs.
To begin with, we note that petitioners claim a deduction
for contributions made to Ms. Perry, petitioner’s elderly aunt.
Although petitioners generously provided their time and financial
resources to Ms. Perry, these contributions were not donations
for which section 170 allows a deduction. Ms. Perry is not a
qualified charitable organization, and contributions to her are
2(...continued)
v. Commissioner, 116 T.C. 438, 444 (2001); Caralan Trust v.
Commissioner, T.C. Memo. 2001-241.
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