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the 2001 amended Form 8283 is a copy of a receipt furnished by
the Salvation Army, dated May 17, 2001, and initialed “OV”, which
contains petitioner’s name and address, a preprinted list of
items “we need”, and a handwritten list of the items received,
consisting entirely of various items of men’s and women’s
clothing and accessories. The receipt does not list any values.
In connection with this litigation, petitioner furnished
receipts for 2001 cash contributions of $713 to West Angeles
Church of God in Christ (the 2001 West Angeles Church receipt)
and $5,500 to Gospel Temple Baptist Church Partners Program (the
2001 Gospel Temple Baptist Church receipt). The 2001 West
Angeles Church receipt, dated January 31, 2002, consists of a
form letter thanking all donors and an attachment detailing
petitioner’s 2001 contributions, which consisted of donations
throughout the year ranging from $1 to $132 in amount, and
certifying that “West Angeles Church provided no goods and
services in exchange for these contributions.” The 2001 Gospel
Temple Baptist Church receipt is identical in form to the 2000
receipt. Only the $200 contribution for “Revival”, the $100
contribution for “Annual Choir Concert”, and the April, June,
September, and December contributions of $200, $200, $225, and
$150, respectively, are less than $250. The $6,213 total cash
contribution claimed by petitioner on the basis of the 2001 West
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Last modified: May 25, 2011