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nondeductible. See Castleton v. Commissioner, T.C. Memo. 2005-58
(deduction for contribution of property to allegedly tax-exempt
religious organization alternatively denied for failure of the
organization to issue a receipt satisfying the requirements of
section 170(f)(8)(B)(ii)); see also Roark v. Commissioner, T.C.
Memo. 2004-271. Only the $125 contribution for “Annual Choir
Concert” is not subject to section 170(f)(8). Respondent does
not otherwise challenge the 2000 or 2001 Gospel Temple Baptist
Church receipts as evidencing petitioner’s payment of the amounts
listed therein or the status of that church as an organization
described in section 170(c). Therefore, we hold that, for 2000,
petitioner is entitled to deduct $125 on account of cash
contributed to Gospel Temple Baptist Church for “Annual Choir
Concert”.
2. 2001
On brief, petitioner claims to have provided documentation
sufficient to support a deduction for 2001 cash contributions of
$4,133 consisting of $713 in donations to West Angeles Church of
God in Christ and $3,400 in donations to Gospel Temple Baptist
Church.
Respondent concedes that the 2001 West Angeles Church
receipt “satisfies the requirements of [section 170(a)]”.
Accordingly, respondent concedes petitioner’s entitlement to a
$713 deduction for 2001 cash contributions to that church.
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