Another Case Where Charitable Receipts Were Denied

In 2012 we wrote an email about the Durden case where the taxpayer lost the deduction for charitable
contributions because the receipts provided to IRS and Tax Court were late and/or did not contain the proper terminology.  Now we have another case where the deduction was denied because the receipts were dated late.

During 2009 Ronald and Genine Thompson contributed $6,140 and $5,936, respectively, to their church. Upon audit during 2012 they produced receipts dated September 27, 2012, verifying the contribution.  IRS denied the deduction since the receipts did not meet the requirements of IRC 170 which states the receipts must be in the taxpayer’s hands prior to the earlier of 1) filing the tax return, or 2) the unextended due date of the tax return.   Obviously a receipt dated September 27, 2012, is well beyond both of these dates.


Another unusual twist to this case was that the receipts originally submitted to the IRS in answer to the examination request consisted of two receipts from a different church and were for 2008.  The taxpayer testified that neither he nor his wife attended that church during 2009.  He also stated his tax return preparer had sent him the wrong receipts to submit to the IRS.  The receipts for 2008 were the exact same amounts that were claimed in 2009.  [Could the preparer be at risk for any wrong doings?]

This case can be found at www.ustaxcourt.gov by clicking on the OPINION SEARCH tab, and entering Thompson in the CASE NAME box and selecting the correct name.  We can also send you a pdf copy of this case attached to an email upon request.

Ronald E. and Genine Z. Thompson, TC Summary Opinion 2013-49

- This text has been shared with you courtesy of: David & Mary Mellem, EAs & Ashwaubenon Tax Professionals, 920-496-1065