• Evan Kirkpatrick

Charitable? Prove it


A taxpayer is denied charitable contribution deductions for cash donations to his church’s Little League team and weekly cash donations to the church.

The taxpayer claimed he gave $20 a week to the church in 2013 and 2014 and $400 every year to the Little League team. But he failed to produce required documentation.

Under the tax code, no deduction is allowed for all or part of any charitable contribution of $250 or more unless the taxpayer substantiates the contribution with a contemporaneous written acknowledgment from the donee organization.

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