SUBSTANTIATION OF CONTRIBUTIONS
Remember, you must issue a written acknowledgement, or receipt,
when individual cash contributions are $250 or more. This requirement applies only
to single contributions and does not apply to accumulated receipts.
If you receive non-cash contributions, worth between $500 and
$5,000, the donor must complete IRS Form 8283 and file it with their tax return. For
non-cash donations in excess of $5,000, the donor must obtain an appraisal. In
the case of donated stock, the donor should obtain the market value on the date of the
donation. Both the donor and the church must complete Form 8283.
Tithing without substantiation: 
Aziz Tohk, an Illinois architect, and Susan Tokh, a registered
nurse, testified that a fundamental principle of their Moslem faith is to make charitable
contributions each year equal to 2.5% of an individuals possessions, and argued that the
amounts claimed roughly equal 2.5%. They calculated the deduction as an
"estimate" of $225 per weel for 50 weeks. The court found they were not
entitled to the deduction as they failed to have substantiated the amounts claimed as
required by IRS Code
§1.170A-13(a)(1).
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