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deduction for charitable contributions is claimed. This amount
consists of $5,917 in cash contributions, $48,954 in property
contributions, and an $893 carryover from a prior taxable year.
On several Forms 8283, Noncash Charitable Contributions,
which were also included with her 2002 return, petitioner shows
property donations to various organizations, including Housing
Works Thrift Shops and Used Book Caf� (Housing Works),4 the
Metropolitan Opera at Lincoln Center,5 the Lazaretto Orthodox
Church of Ithaki,6 and the Hellenic Redcross.7 Depending on the
items donated and the donee, the “method used to determine the
fair market value” of the items is shown on the Forms 8283 as
either “actual value” or “straight line depreciation”.
A great majority of petitioner’s property contributions were
made to Housing Works, a “high-end” thrift store located in New
York, New York, that sells donated items to its customers.
4 These were donations of clothing, shoes, rags, furniture,
jewelry, books, CDS, DVDs, tapes, a cellular phone, “kitchen
accessories/appliances” and “other accessories”, “household
goods”, antiques (e.g., vases, sculptures, and other “decorative
items”), and electronic devices.
5 This was a donation of a “performance ticket”.
6 This was a donation of “Church restoration materials”,
flowers, plants, and “church decorations”.
7 This was a donation of food.
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Last modified: May 25, 2011