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v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.
Helvering, 292 U.S. 435, 440 (1934).
Section 170(a) allows as a deduction any charitable
contribution the payment of which is made within the taxable
year. Deductions for charitable contributions are allowable only
if verified under regulations prescribed by the Secretary. Sec.
170(a)(1). In general, the regulations require a taxpayer to
maintain for each contribution of money one of the following:
(1) A canceled check; (2) a receipt from the donee;3 or, in the
absence of a check or receipt, (3) other reliable written
records. Sec. 1.170A-13(a)(1), Income Tax Regs. Section 1.170A-
13(a)(2)(i), Income Tax Regs., provides special rules to
determine the reliability of records on the basis of all the
facts and circumstances of the particular case and further
provides factors to consider in making this determination,
including: (1) Whether the writing that evidences the
contribution was written contemporaneously and (2) whether the
taxpayer keeps regular records of the contributions.
At trial, petitioner produced a document titled “Rosicrucian
Statement” dated September 12, 2001, which reflects that his
AMORC membership was paid up to the end of August 2002. The
statement shows quarterly and annual membership rates of $59 and
3 A receipt is required to contain the name of the donee,
the date of the contribution, and the amount of the contribution.
Sec. 1.170A-13(a)(1), Income Tax Regs.
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