- 6 -
provided an acknowledgment of a $2,100 contribution to the
Colesville Council of Community Congregations. It is not clear
whether the purported contribution was cash or noncash, since the
receipt indicates that $2,100 is the “value according to donor”.
As noted supra note 2, petitioners claimed a $2,650 deduction for
noncash contributions, which was allowed, and is not at issue.
Petitioners did not provide a copy of the Form 8283, Noncash
Charitable Contributions, showing that the $2,100 contribution
has not already been allowed, and they have otherwise failed to
meet the substantiation requirements for a contribution greater
than $250. Based on the foregoing, respondent’s determination is
sustained except that petitioners are entitled to an additional
$52 deduction above the $1,500 respondent allowed for cash
charitable contributions for 2003.
Petitioners have otherwise failed to substantiate the
remaining claimed contribution deductions for either year.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7
Last modified: November 10, 2007