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resident of the United States for Federal income tax purposes.
Petitioner was present in the United States with the primary
purpose of studying at a university. Accordingly, we find that
petitioner is entitled to the Article 21 exemption.
Section 170 Charitable Contribution Deduction
Section 170(a) provides a “deduction [for] any charitable
contribution” made to a qualified donee under section 170(c).
Section 170(f) provides recordkeeping requirements for certain
charitable contributions. Any charitable contribution of $250 or
more will be disallowed “unless the taxpayer substantiates the
contribution by a contemporaneous written acknowledgment”
prepared by the donee. Sec. 170(f)(8)(A). The written
acknowledgment must include (1) the amount of cash contributed,
(2) whether the donee organization provided any goods or services
in consideration of the donation, and (3) a description and good
faith estimate of the value of those goods or services. Sec.
170(f)(8)(B). A written acknowledgment is contemporaneous if the
taxpayer obtains the statement
on or before the earlier of--
(i) the date on which the taxpayer files a return
for the taxable year in which the contribution was
made, or
(ii) the due date (including extensions) for
filing such return. [Sec. 170(f)(8)(C).]
Petitioner does not have a contemporaneous written
acknowledgment from the donee to substantiate the contribution.
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