Business Administration Faculty Publications

Document Type

Article

Publication Date

12-2017

Journal Title

Tennessee CPA Journal

Volume

62

Issue

6

First Page

24

Last Page

29

Abstract

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.

Keywords

IRS, tax code, charitable contributions

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