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and amount of the contribution constitutes a receipt for
purposes of this paragraph (a).
(iii) In the absence of a canceled check or receipt from the
donee charitable organization, other reliable written
records showing the name of the donee, the date of the
contribution, and the amount of the contribution.
Sec. 1.170A-13(a)(1)(i)-(iii), Income Tax Regs. The reliability
of the written records described “is to be determined on the
basis of all of the facts and circumstances of a particular
case.” Sec. 1.170A-13(a)(2)(i), Income Tax Regs.
Petitioner did not present any canceled checks or credit
card receipts with respect to his 2001 charitable contributions,
and he had no record of the amount of his contribution to the
Salvation Army. However, he did produce letters from Antioch
Baptist Church and Understanding for Life Ministries
acknowledging contributions by petitioner of $3,735 and $4,466,
respectively, in 2001. These contributions total $8,201, and
exceed the $6,045 claimed on petitioner’s return.5 Petitioner
asked to have his contributions and evidence considered to the
fullest extent possible. The Court is satisfied with the
credibility of petitioner’s testimony as verified by his
documentation under the cited legal standards and, therefore,
allows a charitable contribution deduction of $8,201 for the year
at issue.
5 Petitioner attributed the error to filing his tax
return in haste; he did not file an amended return.
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Last modified: May 25, 2011