CHAPTER NINETEENSubstantiation and Appraisal Law
- § 19.1 Introduction
- § 19.2 Substantiation Law for Charitable Monetary Contributions
- § 19.3 Substantiation Law for Charitable Contributions of $250 or More
- § 19.4 Substantiation Law for Noncash Charitable Contributions
- § 19.5 Substantiation Law for Conservation Contributions
- § 19.6 Substantiation Law for Contributions of Motor Vehicles, Boats, and Airplanes
- § 19.7 Substantiation Law for Contributions to Donor-Advised Funds
- § 19.8 Appraisal Law
- § 19.9 Appraisals of Clothing and Household Items
- § 19.10 Recordkeeping Law
A donor to a charitable organization, and the charitable organization that is the donee, must adhere to a plethora of rules as a condition of allowance of the otherwise available federal income tax charitable contribution deduction. That is, when there is noncompliance with these rules, the donor will not be entitled to the charitable deduction, notwithstanding the fact that all other applicable rules have been followed.1 In other instances, these ...
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