Substantiation Requirements for Charitable Organizations

Posted on 06.19.12

In a recent tax court decision (Durden vs Commissioner, TC Memo 2012-140) a taxpayer was denied a charitable contribution deduction to his church because the taxpayer’s acknowledgment did not satisfy Code Sec. 170(f)(8)’s substantiation requirements. Specifically, the acknowledgment did not include a statement regarding whether any goods or services were provided in consideration for the contribution. When the taxpayer provided a second acknowledgement from their church which included the statement, the court ruled it was not contemporaneous. Substantiation_Requirements_for_Charitable Orgs_6

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