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check; (2) a receipt from the donee;3 or (3) in the absence of a
check or receipt, other reliable written records.4 Sec. 1.170A-
13(a)(1), Income Tax Regs. The taxpayer must establish the
reliability of the written records. Sec. 1.170A-13(a)(2)(i),
Income Tax Regs. Any contribution of $250 or more shall not be
allowed unless the taxpayer substantiates the contribution by a
contemporaneous written acknowledgement of the contribution by
the donee organization.5 Sec. 170(f)(8).
Petitioners contend they made substantial charitable cash
contributions in 2002 and 2003 with money they received from
refinancing their house and gifts they received from family.
Aside from minimal receipts and written acknowledgments of
contributions, petitioners did not provide any canceled checks or
other written records of their claimed contributions. In this
connection, the record is unclear as to the basis of respondent’s
allowance of deductions for cash contributions for each of the
years in issue.
3 A receipt should include the name of the donee, the date
of the contribution, and the amount of the contribution. Sec.
1.170A-13(a)(1)(ii), Income Tax Regs.
4 A reliable written record should include the name of the
donee, the date of the contribution, and the amount of the
contribution. Sec. 1.170A-13(a)(1)(iii), Income Tax Regs.
5 The written acknowledgement must state the amount of cash
and a description (but not necessarily the value) of any property
other than cash the taxpayer donated and whether any
consideration was given to the taxpayer. Sec. 1.170A-13(f)(2),
Income Tax Regs.
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Last modified: November 10, 2007