Homemade substantiation fails to justify charitable deduction

A donor who prepared his own documentation to substantiate his noncash charitable contributions has lost his claims for deduction because the documents did not meet the statutory and regulatory requirements for substantiation.

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May 30, 2025

The loan agreement says: “All contractual rates of interest chargeable on the outstanding Term Loans shall continue to accrue and be paid even after default, maturity, acceleration, judgment, bankruptcy, insolvency proceedings of any kind or the happening of any event or occurrence similar or dissimilar.”

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Homemade substantiation fails to justify charitable deduction

Homemade substantiation fails to justify charitable deduction