The IRS (ECC 201120022) stated in a email that a taxpayer who makes a charity gift and fails to obtain a contemporaneous written acknowledgment from the charitable donee cannot claim an income tax charitable deduction even if the donee subsequently file an amended Form 990 for the year of contribution for purposes of identifying the gift.
HAT TIP: Planned Giving Design Center
Posted by Adam Fleischer, Associate Editor, Wealth Strategies Journal
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