GillisTriplett - Page 5

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               Deductions are a matter of legislative grace, and a taxpayer           
          must satisfy the specific statutory requirements for the                    
          deductions he claims.  Deputy v. duPont, 308 U.S. 488 (1940); New           
          Colonial Ice Co. v. Helvering, 290 U.S. 435 (1934).  A taxpayer             
          bears the burden of proving entitlement to deductions claimed.              
          Rule 142 (a); Welch v. Helvering, 292 U.S. 111 (1933).  These               
          rules apply to deductions claimed for charitable contributions.             
          See Davis v. Commissioner, 81 T.C. 806, 815 (1983), affd. without           
          published opinion 767 F.2d 931 (9th Cir. 1985).                             
               In order to claim a charitable contributions deduction, a              
          taxpayer must establish that a gift was made to a qualified                 
          entity organized and operated exclusively for an exempt purpose,            
          no part of the net earnings of which inures to the benefit of any           
          private individual.  Sec. 170(c)(2).  Therefore, the Court must             
          first examine whether the Center, the recipient of the bulk of              
          petitioner’s contributions,4 was a “qualified entity” under                 
          section 170.                                                                
               Qualified entities under section 170 are generally                     
          organizations that qualify for an exemption under section                   
          501(c)(3).  See, e.g., Dew v. Commissioner, 91 T.C. 615, 623                


               4Petitioner introduced at trial evidence that he contributed           
          approximately $100 to various other charitable organizations.               
          Furthermore, petitioner testified that he contributed even                  
          greater amounts to these charitable organizations during each of            
          the years at issue.  The Court is satisfied that he did not make            
          such contributions, and, if he did, petitioner did not establish            
          whether they were made to qualified charitable organizations.               




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