Tennessee CPA Journal
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.
IRS, tax code, charitable contributions
Schloemer, Paul G., "Securing Charitable Contribution Deductions" (2017). Business Administration Faculty Publications. 145.