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canceled check, a receipt, a letter, or other communication from
the donee charitable organization, or 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), Income Tax Regs. The taxpayer must establish the
reliability of the written records. Sec. 1.170A-13(a)(2)(i),
Income Tax Regs.
A taxpayer may not deduct any charitable contribution of
$250 or more unless the taxpayer substantiates the contribution
with a contemporaneous written acknowledgment from the charitable
organization.11 Sec. 170(f)(8)(A). The written acknowledgment
must include: (1) The amount of cash paid and a description (but
not value) of any property other than cash contributed; (2)
whether the organization provided any goods or services in
consideration for the cash or property; and (3) the estimated
value of any goods or services provided by the organization, or
if such goods and services consist solely of intangible religious
benefits, a statement to that effect. Sec. 170(f)(8)(B).
In order to satisfy his burden of proving that respondent’s
disallowance of his charitable contributions for the years at
issue was incorrect petitioner was required to substantiate his
11An acknowledgment is contemporaneous if the taxpayer
obtains the acknowledgment on or before the earlier of the date
on which the taxpayer files a return for the taxable year in
which the contribution was made, or the due date (including
extensions) for filing such return. Sec. 170(f)(8)(C).
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