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Also attached to that return is an IRS Form 8283, Noncash
Charitable Contributions, which lists (1) three separate
contributions to Goodwill Industries of items described,
variously, as “clothing”, “housewares”, “audio equipment”, “var.
items”, and “misc items”, and (2) a contribution to “L.A. Family
Housing” of “appliances, furniture, TV, [and] misc. items”. Two
of the contributions to Goodwill Industries and the contribution
to L.A. Family Housing are each valued at $3,500 by “appraisal”,
and the other contribution to Goodwill Industries is valued at
$1,500 based upon “thrift shop value”. In each case, the date of
contribution is listed as “various”, and the method of
acquisition is stated to be by “purchase”.
Also, during the audit, petitioner submitted to the
examining agent a second IRS Form 8283 for 2000 (the 2000 amended
Form 8283), which lists the following noncash contributions for
2000: Three contributions to “Goodwill Los Angeles CA” or
“Goodwill” described as consisting of (1) “women clothing FMV est
$3413”, (2) “linens/houseware/books, videos misc., bicycles
$1570”, and (3) “audio & electrical items $590”; two
contributions to “L.A. Family Housing-L.A., CA” described as
consisting of (1) “furniture FMV $2118”, and (2) “furniture FMV
$2648”.
Attached to the 2000 amended Form 8283 are worksheets,
prepared by petitioner, one for each of the five above-mentioned
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Last modified: May 25, 2011