- 18 - directly or proximately related to the mitigation or treatment of Christopher’s disabilities and the principal reason for Christopher’s attendance was to treat his disability. Therefore, petitioners are entitled to deduct $1,569 in 1996, $1,558 in 1997, and $1,234 in 1998 as medical expenses to the extent allowable under section 213(a). 2. Charitable contribution Any charitable contribution which is made within the taxable year may be allowed as a deduction. Sec. 170(a)(1). Any contribution of $250 or more shall not be allowed unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgment of the contribution by the donee organization. Sec. 170(f)(8)(A). The written acknowledgment must contain the following information: SEC. 170(f)(8)(B) Content of Acknowledgement.– * * * (i) The amount of cash and a description (but not a value) of any property other than cash contributed; (ii) Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i); (iii) A description and good faith estimate of the value of any goods or services referred to in clause (ii) or, if such goods or services consist solely of intangible religious benefits, a statement to that effect. Although no deduction is allowed for a contribution of services, unreimbursed out-of-pocket transportation expenses incurred, such as mileage driven, while performing donatedPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011