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1. Gifts to Charity
As previously stated, on petitioner’s Schedule A filed with
his Federal income tax return for taxable year 2002, he reported
the following gifts to charity:
Itemized Deductions Amount
Gifts by cash or check $2,600
Gifts other than by cash or check 460
Total gifts $3,060
Respondent determined that petitioner did not adequately
substantiate that any of the claimed gifts to charity were made.
Accordingly, respondent disallowed the total amount of
petitioner’s claimed gifts to charity.
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.
The applicable regulations require a taxpayer to maintain
for each contribution of money a canceled check, a receipt from
the donee organization showing the date and amount of the
contribution, or other reliable written records showing the name
of the donee and the date and amount of the contribution. See
sec. 1.170A-13(a)(1), Income Tax Regs. For charitable
contributions of property other than money, taxpayers generally
must maintain for each contribution a receipt from the donee
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Last modified: May 25, 2011