Court denies charitable deduction for $188,000 of apparel

A taxpayer who donated “high end cycling EQ apparel” that he claimed was worth $188,563.50 has been denied a charitable contribution deduction on the whole gift because he failed to follow the substantiation requirements set out in Treasury regulations.

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Court denies charitable deduction for $188,000 of apparel

Court denies charitable deduction for $188,000 of apparel