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including: (1) Whether the writing that evidences the
contribution was written contemporaneously and (2) whether the
taxpayer keeps regular records of the contributions.
Any charitable contribution of more than $250 must further
be substantiated by “a contemporaneous written acknowledgment of
the contribution by the donee organization”. Sec. 170(f)(8).
“Separate contributions of less than $250 are not subject to the
requirements of section 170(f)(8), regardless of whether the sum
of the contributions made by a taxpayer to a donee organization
during a taxable year equals $250 or more.” Sec. 1.170A-
13(f)(1), Income Tax Regs.
Petitioner contends that he gave cash on a regular basis to
the church. Petitioner testified that his brother is the pastor
of the church and that he, petitioner, is not a churchgoer.
Petitioner testified that he was given a receipt from his
brother’s church for his contributions, but he did not produce
the receipt at trial. Petitioner kept no contemporaneous records
of his claimed contributions. Only after receiving notification
of an examination of his 2002 and 2003 returns did petitioner
prepare written lists of cash contributions given to the church.
Petitioner admitted that the lists were not accurate and that he
essentially “divvied up” the sum of his contributions into equal
parts for each week of each year. Additionally, the deductions
claimed on petitioner’s 2002 and 2003 returns differ greatly
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Last modified: May 25, 2011