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Substantiation of Charitable Contributions

How church treasurers can comply with the rules.

How church treasurers can comply with the rules.

Charitable contributions to churches and other tax-exempt organizations are deductible only if they satisfy certain conditions. One important condition is that the donor must be able to substantiate the contribution.The substantiation requirements vary depending on the kind of contribution.

Church treasurers can comply with the substantiation and quid pro quo reporting requirements in a number of ways. The rules for substantiating chariTable contributions are summarized in the following Table.

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Posted:
  • November 3, 2008

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