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Donor Denied Deduction for His Gift of a Conference Center

Make sure donors of large, noncash gifts understand substantiation rules so that they don’t miss out on deductions.

Key point. Charitable contributions are subject to several substantiation requirements. A failure to comply with these requirements may lead to a denial of a charitable contribution deduction.

The United States Tax Court ruled that a taxpayer was not entitled to a charitable contribution deduction for the donation of property to a religious charity since he failed to comply with the strict substantiation requirements set forth in the tax code.

Background

A taxpayer made several donations to a religious charity, including a conference center. To determine the center’s value, he contracted with a certified general appraiser for his help.

After viewing the property, however, the appraiser felt uncomfortable providing an appraised value. He believed the property was a very elaborate complex, and he had never seen a similar building in his appraisal career. He felt he couldn’t complete ...

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Posted:
  • February 2, 2022

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