D. Stussy wrote:
- quote -

My recollection is that the IRS has actually not
agreed with that decision, although it's technically
favorable to the government. So, it's binding, at most,
in the Federal Circuit in which that decision occured.

(Although, if you divide up some stuff into bags
of value less than $250, and donate them separately,
that would lean more toward the donations being
combined for the purpose of the ruling.)

Next time: Find a drop-off point which is
manned, so you can get a receipt. If the
claimed dollar amount is less than $500 per
lot, you may not have to have the person
verify the contents.

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vtd[at]charter.net wrote:

- quote -

1) The amount does NOT double because you file jointly.
2) Contrary to the instructions (but per a Tax Court ruling
in 2003), you MUST combine aggregrate contributions to
the same charity for determining whether or not you
exceeded the $250 threshold for the year.

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- quote -

You must have a receipt if AT ANY ONE TIME you give more
than $250. If you gave several different times ($190; $220;
$200, etc.) you would not be required to have a receipt for
each one of them in order to claim a deduction. If the
total non-cash contributions exceed $500 you need to file an
additional form. But, if you gave $260 all at once, then you
would be required to have a receipt for that one.

Mary Ann Thomas, EA in AZ

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I made some chaity non-cas donations by leaving some stuff
at Salvation army drop-off boxes. Eventually I don't have a
receipt for thses donations.

As far as I can see in pub. 526 I'm allowed to deduct up to
$250 with no receipt. My question is whether this limit
applies to a a single return or a single person. In other
words, does this amount double (up to $500) if I file joint
return with my wife.

Thanks

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