Dieter Stussy - Page 7

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          3.  Charitable Contributions                                                
               Petitioner argues that the expenses connected to the                   
          residence are deductible as charitable contributions to the                 
          extent that they benefited the Foundation.  Respondent argues               
          that petitioner may not deduct any of these expenses in that he             
          does not have a written acknowledgment from the Foundation as to            
               We agree with respondent that none of the expenses are                 
          deductible given the absence of a written acknowledgment.  Under            
          section 170(f)(8)(A), an individual taxpayer may deduct a                   
          contribution of $250 or more only if he or she substantiates the            
          deduction with a contemporaneous written acknowledgment that                
          meets the requirements of that section.  See also Addis v.                  
          Commissioner, 118 T.C. 528, 533-534 (2002).  That acknowledgment,           
          which must be furnished by the donee organization, must state the           
          amount of cash and describe other property contributed, indicate            
          whether the donee organization provided any goods or services in            
          consideration for the contribution, and provide a description and           
          good faith estimate of the value of any goods or services                   
          provided by the donee organization.  Sec. 170(f)(8)(B); see also            
          sec. 1.170A-13(f)(5), Income Tax Regs. (goods or services include           
          cash, property, services, benefits, and privileges).  Given that            
          petitioner does not have such a written acknowledgment from the             
          Foundation as to the disputed expenses, we conclude that he is              

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