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services are deductible. Sec. 1.170A-1(g), Income Tax Regs. The
deductible standard mileage rate for computing the deduction for
the use of a passenger automobile driven in connection with
rendering services to a charitable organization is 12 cents per
mile for years beginning on or before December 31, 1997, and 14
cents per mile for years beginning after December 31, 1997. Sec.
170(i); Churukian v. Commissioner, T.C. Memo. 1980-205; see also
Rev. Proc. 95-54, 1995-2 C.B. 450; Rev. Proc. 96-63, 1996-2 C.B.
420; Rev. Proc. 97-58, 1997-2 C.B. 587.
Petitioners assert they are entitled to deduct as a
charitable contribution $425 relating to use of their van for
charitable purposes. Petitioners have not provided any facts
indicating that the use of the van was for the benefit of a
charity and not for the benefit of one of the family members.
See Seed v. Commissioner, 57 T.C. 265 (1971). In addition,
petitioners allege that Exhibit 16-P substantiates the mileage
driven; however, this exhibit does not indicate what the donee
charitable organization was or describe the charitable services
provided by petitioners. We conclude that petitioners are not
entitled to a charitable deduction for mileage driven.
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