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literary, educational, or other specifically enumerated purposes.
Sec. 170(c)(2)(B). The contribution or gift is deductible only
“if it is to be used within the United States or any of its
possessions exclusively” for those purposes. Sec. 170(c)(2).
Further, no part of the net earnings of a qualified organization
may inure to the benefit of any private shareholder or
individual. Sec. 170(c)(2)(C).
The charitable contributions deduction is subject to certain
substantiation requirements. Sec. 170(f)(8). No deduction is
allowed for any contribution of $250 or more unless the taxpayer
substantiates the contribution by a contemporaneous written
acknowledgment of the contribution by the qualified donee
organization. Sec. 170(f)(8)(A). The standards for record
keeping and return requirements for deductions for charitable
contributions are set forth in section 1.170A-13, Income Tax
Regs.
Petitioner did not establish at trial that she is entitled
to charitable contribution deductions in excess of the amounts
allowed by respondent. Donations she made to individuals do not
qualify for the deduction due to the applicable restrictions on
qualified donee organizations. Sec. 170(c). Respondent allowed
those contributions that were properly substantiated, and the
Court declines to allow any additional amounts. Respondent is
sustained on this issue.
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