- 6 - In connection with this litigation, petitioner furnished a receipt for taxable year 2000 cash contributions to “Gospel Temple Baptist Church Partners Program” (the 2000 Gospel Temple Baptist Church receipt), dated February 10, 2000,1 which lists a total of $6,655 in contributions for 2000 and is signed by both the church pastor and secretary. That contribution was not listed on Schedule A to the 2000 amended return. The 2000 Gospel Temple Baptist Church receipt breaks down the total contribution into 12 monthly contributions ranging from $250 to $450. It also lists specific payments for “Church Anniversary”, “Revival”, “Annual Choir Concert”, “Pastor’s Appreciation”, and “Building Fund” in amounts ranging from $125 (for “Annual Choir Concert”) to $1,200 (for “Building Fund”). 2001 Petitioner filed an IRS Form 1040 for 2001 (the 2001 filed return). On line 15 of Schedule A she claimed a $4,598 deduction for cash contributions and, on line 16, a $4,000 deduction for noncash contributions. The IRS Form 8283 attached to that return lists a single noncash contribution to “Goodwill Ind. Los Angeles, CA” of “clothing, furniture, misc items” valued at 1 As discussed infra, petitioner also furnished a receipt for 2001 contributions to the same church dated Feb. 12, 2002. We assume that the receipt for 2000 contributions was inadvertently misdated, and that the writer meant to enter Feb. 10, 2001, as the date of execution of the receipt.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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