Tax Court Denies Pilot’s Charitable Contribution

Pilot had claimed significant contributions as an anonymous donor.

Church Finance Today

Tax Court Denies Pilot’s Charitable Contribution

Pilot had claimed significant contributions as an anonymous donor.

An airline pilot claimed a charitable contribution on his tax return of $20,000 for contributions made to his church. The church provided him with a receipt showing $6,000 in contributions. The donor insisted that his religious principles constrained him to make cash donations to his church anonymously. He claimed that his anonymous cash donations amounted to $14,000. The IRS denied any deduction for the anonymous cash contributions, and the Tax Court agreed. It concluded: “We appreciate the donor’s religious beliefs and practices, but a deduction for a charitable contribution, whether made in cash or otherwise, must be substantiated by at least one of the following: (1) A canceled check; or (2) a receipt from the donee charitable organization showing the name of the donee, the date of the contribution, and the amount of the contribution.” Additional requirements apply to individual cash contributions of $250 or more. Tucker v. Commissioner, T.C. Summary Opinion 2008-78.

This article first appeared in Church Finance Today, October 2008.

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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