Case: Substantiation Lacking for Charitable Contribution Deduction (T.C. Summ.) (IRC §170)

Petitioner was not entitled to a deduction for noncash charitable contributions because of insufficient substantiation, the U.S. Tax Court held, sustaining the IRS’s determination of a deficiency. Petitioner, an individual, claimed a deduction of $6,760 for noncash charitable contributions on his 2019 tax return. He attached Form 8283 and continuation sheets listing the donee organizations and brief descriptions of donated items, but did not include donation dates or values. During the IRS examination, Petitioner provided receipts from donee organizations that were signed and dated but left blank sections for identifying the donated goods and values. The IRS disallowed the entire ...