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receipt or letter from the donee showing the name of the donee,
the date and location of the contribution, and a description of
the property. Sec. 1.170A-13(b)(1), Income Tax Regs.
A deduction for a contribution of $250 or more will not be
allowed unless the taxpayer substantiates the contribution with a
contemporaneous written acknowledgment from the donee
organization. Sec. 1.170A-13(f)(1), Income Tax Regs. The
acknowledgment must provide, among other things, the amount of
any cash paid and a description of any property other than cash
the taxpayer transferred to the donee organization. Sec. 1.170A-
13(f)(2)(i), Income Tax Regs.
Petitioner claimed deductions of $3,640 for charitable
contributions made in cash or by check. Petitioner testified
that she contributed $10 to $15 to her church every week that she
attended a service, she tithed, and that she would “give my 10
percent, and I usually * * * get a form, a tax form for that”.
Petitioner testified that she stopped attending church services
at some time and did not attend church every week during 1999.
Petitioner did not produce any receipt, letter, or other written
acknowledgment of her contributions to a church. We conclude
that petitioner is not entitled to a deduction for the claimed
charitable contributions made in cash or by check, and
respondent’s determination is sustained.
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Last modified: May 25, 2011