Skip to main content
Article
Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements
The CPA Journal
  • John K. Cook, Wright State University
  • Sarah J. Webber, University of Dayton
Document Type
Article
Publication Date
5-1-2014
Abstract
Arecent Tax Court memorandum decision dramatically demonstrates two important points about charitable contributions: 1) the charitable contribution deduction rules are highly complicated and full of traps for the unwary, and 2) the IRS strictly interprets and applies those rules, especially with respect to significant noncash charitable donations.
Inclusive pages
40-44
ISBN/ISSN
0732-8435
Comments

Permission documentation is on file.

Publisher
New York State Society of Certified Public Accountants
Peer Reviewed
Yes
Citation Information
John K. Cook and Sarah J. Webber. "Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements" The CPA Journal (2014)
Available at: http://works.bepress.com/sarah_webber/5/