Documenting large charitable deductions

Dec 11, 2016 2 Replies

Given the recent thread re large medical expenses, where the consensus seems to be: "don't submit supporting documentation with your return, but have it at the ready should the IRS request it", Do you feel the same approach should be taken re large charitable deductions?



I have seen articles suggesting attaching supporting documentation with the return, but if the IRS ignores such medical documentation, it seems they would ignore all such documentation, including re: charitable deductions.



Along the same lines: why do CPAs print put with the IRS forms tons of non-IRS form "schedules" with tons of details not required?


I wouldn't attach anything to the return that isn't explicitly required by the instructions. Or if I did because of some truly special circumstance, it would probably be in conjunction with Form 8275 (disclosure).

That said (and without reviewing the instructions), there might be some situations involving charitable deductions where additional info IS required, "appraisals" being one situation that comes to mind.

MTW

If the contributions are "cash", I wouldn't include anything. If the contributions are property, I would include whatever documentation is required along with Form 8283. Nothing more, nothing less.

Ira Smilovitz, EA

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