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petitioner and the written acknowledgment from the donee meet the
section 170 substantiation requirements, despite petitioner’s
failure to maintain the individual receipts. Sec. 1.170A-13,
Income Tax Regs.
Petitioner next argues that he is entitled to deduct two
amounts paid in connection with a religious organization’s
housing development project. First, he made a $50 cash donation
to the organization. Petitioner provided a handwritten receipt
from the charity acknowledging receipt of the $50. We find that
this receipt is sufficient substantiation of the contribution.
Id. Second, petitioner argues that he incurred mileage expenses
for driving to the housing project and working there.5
Petitioner did not provide substantiation of these expenses,
other than his testimony that he drove “approximately 600 miles”-
-he did not provide a mileage log or even any corroboration that
he participated in the program. We find that petitioner has not
substantiated the mileage expenses. Sec. 6001; sec. 1.6001-1(a),
(e), Income Tax Regs.
We conclude that petitioner made deductible charitable
contributions of $3,735.64 during 1996.
5Sec. 170(i) prescribes the standard mileage rate for
purposes of computing the amount of a sec. 170(a) charitable
contribution deduction.
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