Contents

§ 21.1 SUBSTANTIATION AND OTHER RECEIPT REQUIREMENTSConcerning contributions of property (other than money) to a charitableorganization, a corporate or individual donor must obtain a receipt from therecipient charitable organization and maintain a reliable written record of specifiedinformation with respect to the donated property. 8 When the property has avalue of more than $5,000, the substantiation rules for larger gifts and theappraisal rules 9 apply rather than these receipt rules.This receipt must include the name of the donee, the date and location of thecontribution, and a “description of the property in detail reasonably sufficientunder the circumstances.” 10 When these regulations were initially promulgated(in proposed form), they required that the charitable organization donee providea statement as to the value of the property. In response to complaints about thatrequirement, the regulations were revised to state that “[a]lthough the fair marketvalue of the property is one of the circumstances to be taken into account indetermining the amount of detail to be included on the receipt, such value neednot be stated on the receipt.” 11 For these purposes, a letter or other written communicationfrom the donee acknowledging receipt of the contribution, showingthe date of the contribution, and containing the required description of the propertycontributed constitutes a receipt. 12A receipt is not required, however, when the gift is made in circumstances“where it is impractical to obtain a receipt (e.g., by depositing property at a charity’sunattended drop site).” 13 In these instances, the donor must maintain “reliablewritten records” with respect to each item of donated property. 14Davis v. Commissioner, 61 T.C.M. (CCH) 1256 (1990); Ellington v. Commissioner, 57 T.C.M. (CCH) 1077(1989); Swerdloff v. Commissioner, 55 T.C.M. (CCH) 307 (1988); McConnell v. Commissioner, 54 T.C.M.(CCH) 1380 (1987); Gardner v. Commissioner, 54 T.C.M. (CCH) 250 (1987); Chester v. Commissioner, 52T.C.M. (CCH) 78 (1986); Neece v. Commissioner, 51 T.C.M. (CCH) 701 (1986); Rodeck v. Commissioner,51 T.C.M. (CCH) 595 (1986); Brown v. Commissioner, 49 T.C.M. (CCH) 1531 (1985); Hoskinson v. Commissioner,48 T.C.M. (CCH) 678 (1984); Frick v. Commissioner, 47 T.C.M. (CCH) 564 (1983); Holliman,Jr. v. Commissioner, 46 T.C.M. (CCH) 1389 (1983); David v. Commissioner, 46 T.C.M. (CCH) 730 (1983);Guinn v. Commissioner, 46 T.C.M. (CCH) 709 (1983); Kleinau v. Commissioner, 43 T.C.M. (CCH) 456(1982); Reilly v. Commissioner, 38 T.C.M. (CCH) 1010 (1979); Akers v. Commissioner, 38 T.C.M. (CCH)876 (1979); Jeppsen v. Commissioner, 37 T.C.M. (CCH) 1428 (1978); Coomes v. Commissioner, 37 T.C.M.(CCH) 1262 (1978); Woischke v. Commissioner, 37 T.C.M. (CCH) 933 (1978); Majeske v. Commissioner,36 T.C.M. (CCH) 1614 (1977); Smith, Jr. v. Commissioner, 36 T.C.M. (CCH) 566 (1977); Kellner v. Commissioner,35 T.C.M. (CCH) 326 (1976); Vogler v. Commissioner, 34 T.C.M. (CCH) 1550 (1975); Rubin v.Commissioner, 33 T.C.M. (CCH) 967 (1974); Polish Am. Club v. Commissioner, 33 T.C.M. (CCH) 925(1974); Blessitt v. Commissioner, 32 T.C.M. (CCH) 464 (1973); Albergottie v. Commissioner, 32 T.C.M.(CCH) 33 (1973); Hacathorn v. Commissioner, 31 T.C.M. (CCH) 320 (1972); Naaman v. Commissioner, 31T.C.M. (CCH) 214 (1972); Hess v. Commissioner, 30 T.C.M. (CCH) 1043 (1971); Foster v. Commissioner,30 T.C.M. (CCH) 1032 (1971); Bushey v. Commissioner, 30 T.C.M. (CCH) 651 (1971); Feinstein v. Commissioner,29 T.C.M. (CCH) 1338 (1970); Lawrence v. Commissioner, 29 T.C.M. (CCH) 1004 (1970);DiSalle v. Commissioner, 28 T.C.M. (CCH) 198 (1969); Hearde v. Commissioner, 27 T.C.M. (CCH) 386(1968); Thompson v. Commissioner, 26 T.C.M. (CCH) 1298 (1967); Lawn v. Commissioner, 20 T.C.M.(CCH) 363 (1961); Cooper v. Commissioner, 12 T.C.M. (CCH) 471 (1953); Martin v. Commissioner, 11T.C.M. (CCH) 946 (1952).8 Reg. § 1.170A-13(b)(1).9 See §§ 21.1(b), 21.2.10 Reg. § 1.170A-13(b)(1)(i)–(iii).11 Reg. § 1.170A-13(b)(1)(iii).12 Reg. § 1.170A-13(b)(1). See, e.g., Speck v. United States, 93-1 U.S.T.C. 50,202 (Fed. Cl. 1993).13 Reg. § 1.170A-13(b)(1).14 Id. 583