As 2013 draws to a close, public charities await year-end contributions, and Packers fans await the potential return of Aaron Rodgers, a charitable receipting “Double Check” is likewise in good order. Donors and donees must remember that a donation alone is not enough for a donor to claim a federal income tax deduction. A proper written acknowledgement from the donee to the donor substantiating the gift must be maintained. Earlier this year, a court in Texas denied a donor a charitable deduction because the written acknowledgment provided by the organization did not include the requisite
Organization leaders should take note that the answer is sometimes yes.
“[W]hile [the Plaintiffs] activities were laudable, they were not charitable.”