CCA 201120027
Charitable, Etc. Contributions and Gifts
ID: CCA_2011042111555120 Number: 201120027
Release Date: 5/20/2011
Office: ---
UILC: 170.00-00
From: ---
Sent: Thursday, April 21, 2011 11:55:55 AM
To: ---
Cc: ---
Subject: RE: Question concerning IRC section 170(f)(8)(D)
No. The Service has never implemented sec. 170(f)(8)(D) as an alternative to taxpayers obtaining a contemporaneous written acknowledgment in accordance with sec. 170(f)(8)(A). Accordingly, taxpayers must comply with sec. 170(f)(8)(A) in order to be allowed a deduction.
Source: view the official PDF
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