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otherwise.8 In this case, petitioner bears the burden of proving
that respondent’s determination is in error. Rule 142(a); Welch
v. Helvering, 290 U.S. 111, 115 (1933).
1. Charitable Contributions
Subject to certain limitations,9 section 170(a) authorizes a
deduction for charitable contributions made to or for the use of
organizations described in section 170(c) within a taxable year.
However, a charitable contribution deduction is allowed only if
it is verified under regulations prescribed by the Secretary.
See sec. 170(a)(1).
If a taxpayer makes a charitable contribution of property
other than money (a noncash contribution), the taxpayer generally
must retain a receipt for each contribution from the donee. Sec.
1.170A-13(b)(1), Income Tax Regs. The receipt must contain the
name of the donee, the date and location of the contribution, and
a description of the property in detail reasonably sufficient
under the circumstances. Id. If the taxpayer claims a deduction
8Petitioner does not contend that sec. 7491 applies to this
case, and he has not produced evidence to show he meets the
requirements of sec. 7491(a).
9Sec. 170(b)(1)(A) provides, in pertinent part, that in the
case of an individual, any charitable contribution to a church,
educational organization, or other enumerated organization,
meeting certain requirements “shall be allowed to the extent that
the aggregate of such contributions does not exceed 50 percent of
the taxpayer’s contribution base for the taxable year.” Sec.
170(b)(1)(F) defines contribution base to mean “adjusted gross
income (computed without regard to any net operating loss
carryback to the taxable year under section 172).”
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