170(f)(8)(A) GENERAL RULE. –No deduction shall be allowed under subsection (a) for any contribution of $250 or more unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgment of the contribution by the donee organization that meets the requirements of subparagraph (B).
Tax Court denies deduction without contemporaneous acknowledgement
During 2005 petitioners paid a total of $6,548.27 to the Apostolic Assembly by 20 separate checks, each over $250. 18 checks either had memo entries that indicated they were for tithes. A letter from the Apostolic Assembly, dated January 22, 2008, indicated that petitioners paid a total of $6,552 as tithes during 2005. The IRS did not question whether petitioners made the payments to the Apostolic Assembly during 2005, or that it was a valid § 170(c)(2) exempt organization. No deduction is allowed pursuant to § 170(a) for all or part of any contribution of $250 or more unless the taxpayer substantiates the contribution with a contemporaneous written acknowledgment from the donee organization. § 170(f)(8)(A) and Reg. § 1.170A-13(f)(1). A written acknowledgment is contemporaneous only if it is obtained by the taxpayer on or before the earlier of: (1) the date on which the taxpayer files a return for the tax year in which the contribution is made or (2) the due date (including extensions) for filing such return. Gomez, T.C. Summ.Op. 2008-93, 2008 WL 2917654 (U.S.Tax Ct.).