Category Archives: Charitable Contributions

Substantiation Required for Charitable Contributions

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

Two significant statutory limitations now restrict the deductibility of charitable contributions. These limitations, the result of changes made in the tax law in 1993, impose new requirements relating to substantiation and disclosure. Amended Code Sec. 180(f)(8) now requires that all … Continue reading →

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