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canceled check; (2) a receipt from the donee;4 or, in the absence
of a check or receipt, (3) other reliable written records. Sec.
1.170A-13(a)(1), Income Tax Regs. Section 1.170A-13(a)(2)(i),
Income Tax Regs., provides special rules to determine the
reliability of records on the basis of all the facts and
circumstances of the particular case and further provides factors
to consider in making this determination, including: (1) Whether
the writing that evidences the contribution was written
contemporaneously and (2) whether the taxpayer keeps regular
records of the contributions.
Petitioner had a checking account in 2002; however, because
he claimed to have made only cash charitable contributions,
petitioner provided no canceled checks to substantiate his
claimed deductions. Petitioner testified that the total cash
charitable contributions he claimed were based on receipts he
received from his mosque, but that he could not provide the
receipts because he shredded them.
Petitioner produced two documents to substantiate his
charitable contributions. The first is the computer-generated
list of charitable contributions prepared by BMS. The computer-
generated document lists weekly contributions of $130 to Muhammad
Mosque No. 12 (the mosque) from January 8 to December 27, 2002
4 A receipt is required to contain 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.
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