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of the donee and the date and amount of the contribution.
Cavalaris v. Commissioner, T.C. Memo. 1996-308; sec. 1.170A-
13(a)(1), Income Tax Regs. If the contribution is made in
property other than money, the taxpayer must also maintain a
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. In the
case where a receipt would be impractical to obtain, the taxpayer
shall maintain reliable written records with respect to each item
of donated property. Id. 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.
Petitioner presented two receipts from the Salvation Army,
one for 1999 and another for 2000. While neither of these
receipts lists the value of the donated items, respondent
concedes that petitioner is entitled to a charitable contribution
of $200 for each receipt.6 Petitioner, however, testified that
he donated more items than those listed on such receipts.
6 As we indicated earlier, respondent concedes that
petitioner is entitled to charitable contribution deductions of
$3,793 for the 1999 taxable year and $200 for the 2000 taxable
year. The $3,793 concession for the 1999 taxable year is based
upon (1) one of the two receipts from the Salvation Army, (2) a
$68 donation to the Army/Navy Store, and (3) a $3,525 donation of
an automobile to the National Kidney Foundation. The $200
concession for the 2000 taxable year is based upon the other
receipt from the Salvation Army.
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