- 8 - Petitioners contend that they made substantial charitable cash contributions in 2003 to St. Jude’s Hospital, Texas Christian University, and both their church and the churches of their friends, which they attended occasionally. Petitioners did not provide any receipts, canceled checks, or other written records for their claimed contributions. Petitioner testified that he did not have receipts for the contributions that petitioners made to churches because he did not want to ask the pastor of the church to provide him with a receipt for tax purposes. Although petitioners did not provide a receipt for their contribution to Texas Christian University, petitioner testified that he has been a regular contributor to Texas Christian University for many years and is familiar with the donation process there. Based on the foregoing, we are convinced that petitioners have not established either that they made the contributions purported or that the value of such contribution was $17,889. Moreover, we note that although petitioners could have easily obtained the necessary documentation to support most of the cash contributions that they purportedly made in this case, they did not do so. Accordingly, because petitioners have failed to comply with the requirements under section 170(a) with respect to noncash contributions and have failed to substantiate any of the claimedPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007