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Charitable Contributions - Part 1

Charitable contribution deductions were disallowed in two recent Tax Court decisions for funds deposited in a bank account in the name of a church founded by the donor, and over which the donor retained dominion and control. Conklin v. Commissioner, T.C.Memo. 1987-411 (1987); Randolph v. Commissioner, T.C.Memo. 1987-432 (1987).

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

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Posted:
  • January 1, 1988