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Although the preprinted receipts may be authentic, the
receipts furnished by Goodwill Industries and the Salvation Army
fail to state whether those organizations provided any goods or
services in consideration, in whole or in part, for the items
listed therein. Because petitioner claims that the total value
of the items listed on each of those receipts is at least (indeed
exceeds) $250, those contributions (for 2000 and 2001) are
nondeductible pursuant to section 170(f)(8)(B)(ii).6 That leaves
for our consideration only the L.A. Family Housing receipt for
2000, which does state that “no goods or services were rendered
to you as a result of this donation” and is, therefore, compliant
6 Internal Revenue Service Publication 526, Charitable
Contributions (Rev. Dec. 2000), explains how a taxpayer claims a
deduction for a charitable contribution. The publication makes
clear that the various record-keeping requirements for noncash
contributions depend on the amount of the deduction claimed for
the noncash contribution, not on the actual value of the property
contributed. Id. at 13. That rule, focusing on the amount of
the claimed deduction rather than the value of the property
contributed, is supported by the legislative history of sec.
13172 of the Omnibus Budget Reconciliation Act of 1993, Pub. L.
103-66, 107 Stat. 445, which added para. (8) to sec. 170(f). See
H. Rept. 103-111, at 563 (1993), 1993-3 C.B. 167, 441 (describing
House bill provisions requiring substantiation for charitable
contributions and stating that the responsibility is on taxpayer
claiming an itemized deduction of $750 or more (reduced to $250
in Senate amendment) to request substantiation from the charity
of the contribution), id. at 565, 1993-3 C.B. 443 (describing the
Senate amendment to the same effect), id. at 567, 1993-3 C.B. 445
(describing the conference agreement as following the Senate
amendment). Thus, sec. 170(f)(8) applies to petitioner’s noncash
contributions by virtue of her claim that each of those
contributions was at least $250. It is of no consequence that
the actual value of the items of the property on each receipt may
have been less than $250.
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