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Charitable Contributions - Part 2

An attorney performed legal services (that he valued at $7,000) for a charitable organization and then claimed a charitable contribution deduction for the value of his services. The Tax Court, in denying the deduction, reaffirmed the principle that no deduction is available for a charitable contribution of services. Levine v. Commissioner, T.C.Memo. 1987-413 (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