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charitable contributions for taxable year 2000 in the amount of
$3,300.
Deductions for charitable contributions are allowable only
if verified under regulations prescribed by the Secretary. Sec.
170(a). Section 1.170A-13, Income Tax Regs., in turn, sets forth
the types of substantiation necessary to support deductions for
charitable contributions.
For charitable contributions of property other than money,
taxpayers generally must maintain for each contribution a receipt
from the donee showing the following information: (1) The name
of the donee; (2) the date and location of the contribution; and
(3) a description of the property in detail reasonably sufficient
under the circumstances. Sec. 1.170A-13(b)(1), Income Tax Regs.
The amount of the contribution is the fair market value of the
property at the time of the contribution. Sec. 1.170A-1(c)(1),
Income Tax Regs.
Petitioner provided no documentation that would substantiate
that his claimed “gifts other than by cash or check” were made or
the fair market value of such alleged gifts. Furthermore,
petitioner did not give any testimony as to any specific
charitable gifts. On the basis of the record in this case, we
conclude that petitioner has not substantiated any charitable
gifts for taxable year 2000 other then those already allowed by
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