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A. Deductions Claimed on Schedule A
1. Charitable Contributions
Section 170 allows a deduction for a charitable contribution
during the year if the contribution is verified as provided in
the regulations. Sec. 170(a)(1). A charitable contribution
includes a contribution or gift to or for the use of an
organization described in section 170(c) within a taxable year.
a. Cash Contributions
Petitioner claimed deductions in the sum of $3,084 for
contributions of cash to various charitable organizations in
2002. Each cash contribution, except for two, was under $250.
Respondent concedes that petitioner has substantiated
contributions of $35. At issue is whether petitioner is entitled
to deductions for the balance of the cash contributions.
Petitioner does not dispute that cash contributions greater
than $250 require substantiation. But petitioner argues that for
cash contributions under $250, receipts are not required
“according to statute”. He therefore concludes that he is
entitled to deductions for all cash contributions under $250,
even in the absence of receipts from the donee organizations.
The Court assumes that the “statute” upon which petitioner
relied was section 170(f)(8). Under section 170(f)(8), a
taxpayer must comply with certain substantiation requirements to
deduct any charitable contribution of $250 or more. Petitioner
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Last modified: May 25, 2011