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month for the portion of the rent attributable to the second
bedroom since the “contribution” consists of less than
petitioners’ entire interest in the property. See sec.
170(f)(3); sec. 1.170A-7(a)(1), Income Tax Regs.; Logan v.
Commissioner, T.C. Memo. 1994-445 (classifying the donee’s “rent-
free” use of the taxpayer’s real property (a garage) as a mere
right to use property and disallowing a deduction for its fair
rental value as a charitable contribution under section
170(f)(3)). Petitioners cannot deduct as a charitable
contribution the expenses for utilities connected with their
residence that are attributable to the club since the
expenditures were not properly substantiated.5 See sec. 6001;
sec. 1.170A-13(b), Income Tax Regs.; cf. Stussy v. Commissioner,
T.C. Memo. 2003-232. Petitioners cannot deduct the portion of
the $75 per month for the gas connected with Mr. Sizelove’s
vehicle that is attributable to the nonprofit activity as a
charitable contribution because the expenditures were not
substantiated. See sec. 6001; sec. 1.170A-13(b), Income Tax
Regs. The portion of the vehicle expenses attributable to the
nonprofit activity for depreciation, repairs, and auto insurance
is not deductible as a charitable contribution. See Orr v.
5 On the attachment to their return, Mr. Sizelove stated
that the $100 per month included utilities. No documentation was
provided to substantiate the amounts actually expended for
utilities.
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