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b. Noncash Contributions
Petitioner claimed deductions for noncash contributions of
$220 to “D.A.R.E. - Clothing Drop-Off” and $245 to “X-mas Toys
for Kids (Local 628)” in 2002. To the extent that petitioner
relied on section 170(f)(8) to argue that substantiation is not
required for noncash contributions under $250, his argument also
fails.
The substantiation rules governing charitable contribution
of property other than money are set forth under section 1.170A-
13(b), Income Tax Regs. The donor must maintain for each
contribution a receipt from the donee organization. Sec. 1.170A-
13(b)(1), Income Tax Regs. The receipt must contain the name of
the donee, the date and location of the contribution, and a
description of the property in detail reasonably sufficient under
the circumstances. Id. If it is impractical to obtain a receipt
(e.g., because property is deposited at a charity’s unattended
drop site), the taxpayer must maintain reliable written records
with respect to each item of donated property. Id.
Petitioner has not provided any receipts from the donee
organizations, nor has he maintained any reliable written
records. Petitioner therefore is not entitled to deductions for
the noncash contributions.
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Last modified: May 25, 2011