The Tax Court disallowed a donor's charitable contribution deduction

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The Tax Court disallowed a donor's charitable contribution deduction

The Tax Court disallowed a donor's charitable contribution deduction of $23,200 due to lack of proper substantiation. For noncash contributions in excess of $5,000, be sure to:

(1) Obtain a qualified appraisal,

(2) attach a fully completed appraisal summary (Form 8283) to the tax return on which the deduction is claimed, and

(3) maintain records pertaining to the claimed deduction."

The court also denied the donor's cash contributions since he failed to provide any receipts, canceled checks, or other written records for their claimed contributions. Obiakor v. Commissioner, T.C. Summary Opinion 2007-185 (2007).