Article Archives >> Ready Reference >> Supplement #2

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IRS Requires Substantiation of Contributions

Donors must obtain letter from charity for gifts of $250 or more, must file Form 8283 with gifts of property over $500, with appraisal over $5000

Excerpt:
The filing requirements for obtaining substantiation and for claiming charitable deductions for gifts of property are imposed on the donor, not the charity. A charity which wants to receive significant gifts, however, will work with its donors to assure that they are able to comply. If the proper acknowledgments are not obtained in time, the entire deduction can be lost.

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Article Archives >> Ready Reference >> Supplement #2




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