Robert A. White - Page 9
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contributions of $250 or more under section 170(a), whether cash
or property, must be substantiated by a contemporaneous written
acknowledgment of the contribution by the donee organization.
The contribution logs are neither receipts nor
acknowledgments prepared by the donee organization. The receipts
and contribution logs do not meet the substantiation requirements
of section 1.170A-13(b)(1), Income Tax Regs., nor do they meet
the heightened substantiation requirements of section 170(f)(8).6
Respondent’s determination as to the claimed noncash charitable
contributions is sustained.
II. Miscellaneous Itemized Deductions
On his 2003 Schedule A, petitioner reported unreimbursed
employee expenses totaling $20,916. After accounting for the
2-percent floor of section 67(a), petitioner claimed a
miscellaneous itemized deduction of $19,552.
Respondent disallowed all of the miscellaneous itemized
deductions because petitioner did not prove to respondent that he
paid or incurred the expenses in 2003 or that the expenses were
time of the donation. Sec. 1.170A-13(b)(2)(ii), Income Tax Regs.
6 Petitioner told his return preparer that he donated used
clothes and furniture in 2003. However, he had no idea how his
return preparer arrived at the deduction claimed in the amount of
$4,950; “when I saw the 4,000 I couldn’t phantom [sic] donating
4,000 worth of clothes.”
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Last modified: March 27, 2008