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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 ...

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Posted:
  • October 1, 2008

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