                  T.C. Summary Opinion 2008-93



                       UNITED STATES TAX COURT



            DANIEL AND RUTH M. GOMEZ, Petitioners v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 13167-07S.            Filed July 30, 2008.



     Daniel and Ruth M. Gomez, pro sese.

     Daniel N. Price, for respondent.



     VASQUEZ, Judge:    This case was heard pursuant to the

provisions of section 7463 of the Internal Revenue Code in effect

when the petition was filed.1   Pursuant to section 7463(b), the

decision to be entered is not reviewable by any other court, and



     1
        Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
                                - 2 -

this opinion shall not be treated as precedent for any other

case.

     Respondent determined a deficiency in petitioners’ 2005

Federal income tax of $4,313.   After concessions,2 the issue for

decision is whether petitioners are entitled to deductions of

$6,885 for charitable contributions in tax year 2005.

                            Background

     Some of the facts have been stipulated and are so found.

The stipulation of facts and the attached exhibits are

incorporated herein by this reference.

     At the time they filed the petition, petitioners resided in

Texas.

     During 2005 petitioners were members of the Apostolic

Assembly of the Faith In Christ Jesus (Apostolic Assembly), a

religious organization.   As members of the Apostolic Assembly,

petitioners were required to tithe.3     Additionally, petitioners

both were members of gender-based auxiliary groups in which they

were required to pay yearly dues.


     2
        The parties agreed to disregard the deductions and income
claimed on Schedule E, Supplemental Income and Loss. The parties
further agreed that petitioners are entitled to a $1,716
deduction for unreimbursed employee business expenses, and that
petitioners are entitled to deduct an additional $1,500 for
property taxes on Schedule A, Itemized Deductions, for property
they initially claimed on Schedule E, Supplemental Income and
Loss.
     3
        To pay or give a tenth part of esp. for the support of a
church (Merriam-Webster’s Collegiate Dictionary (10th ed. 1996)).
                                 - 3 -

     During 2005 petitioners paid a total of $6,548.27 to the

Apostolic Assembly by 20 separate checks.4      The memo entries on

the checks indicated that petitioners wrote two of the checks for

food items, for a total of $27.77.5      The remaining checks either

had memo entries that indicated they were for tithes, which

petitioners noted in Spanish as “diezmos”, or dues for the

auxiliaries, which petitioners noted as “mano-mano” for the men’s

auxiliary and “quotas” for the women’s auxiliary, or had no memo

entry at all.    Ten of the checks, for a total of $6,100,

indicated that they were for tithes, and each check was over

$250.    A letter from the Apostolic Assembly, dated January 22,

2008, indicated that petitioners paid a total of $6,552 as tithes

during 2005.6

     Petitioners timely filed their joint 2005 Federal income tax

return.    Petitioners claimed a $6,885 charitable contribution

deduction on their Schedule A, Itemized Deductions.

     In the notice of deficiency respondent disallowed

petitioners’ claimed charitable contribution deduction as

reported on their 2005 return.    Respondent disallowed the claimed



     4
        This amount differs from the amount petitioners claimed
as contributions on Schedule A of their 2005 income tax return.
     5
        At trial, petitioners conceded that these two amounts
were not deductible.
     6
        This amount differs from the amount petitioners deducted
as contributions on Schedule A of their 2005 income tax return
and the amount they corroborated through the canceled checks.
                               - 4 -

charitable contribution deduction because petitioners failed to

adequately substantiate the charitable contributions.

                             Discussion

     A charitable contribution is a contribution or gift to a

qualified organization.   Sec. 170(c).    In general, a taxpayer is

allowed to deduct any donations, contributions, or gifts made to

a qualifying organization.   Sec. 170(a), (c).   A taxpayer making

a charitable contribution of money must keep canceled checks or a

receipt from the donee charitable organization showing the name

of the donee, the date of the contribution, and the amount of the

contribution.   Sec. 1.170A-13(a)(1)(i) and (ii), Income Tax Regs.

The reliability of the records is determined on the basis of all

of the relevant facts and circumstances.    See sec. 1.170A-

13(a)(2), Income Tax Regs.

     No deduction is allowed pursuant to section 170(a) for all

or part of any contribution of $250 or more unless the taxpayer

substantiates the contribution with a contemporaneous written

acknowledgment from the donee organization.    Sec. 170(f)(8)(A).

Further, a written acknowledgment is contemporaneous if it is

obtained by the taxpayer on or before the earlier of (1) the date

on which the taxpayer files a return for the taxable year in

which the contribution was made, or (2) the due date (including

extensions) for filing such return.    Sec. 170(f)(8)(C).
                                - 5 -

     Respondent does not question whether petitioners made the

payments to the Apostolic Assembly during 2005.    Nor does

respondent question the legitimacy of the Apostolic Assembly as a

valid section 170(c)(2) exempt organization.    It is clear that

petitioners wrote 10 checks for tithes to the Apostolic Assembly.

Petitioners made donations for “special offerings”.7   Petitioners

participated in auxiliary groups and other types of church

activities.    Further, the Apostolic Assembly gave petitioners a

letter dated January 22, 2008, which indicated that the church

received $6,552 from petitioners during 2005.

     Despite the fact that petitioners made the contributions,

section 170(f)(8)(A) and section 1.170A-13(f)(1), Income Tax

Regs., require a contemporaneous written acknowledgment for

contributions of $250 or more in order for a charitable

contribution deduction to be allowed.    The letter from the

Apostolic Assembly was not contemporaneous with the claimed

deduction.    The letter was dated January 22, 2008, the date of

the Court’s trial session in El Paso, Texas, and was not received



     7
        Petitioner wife testified at trial that sometimes the
church asked from the pulpit that its members make special
offerings. She also testified that she wrote the checks quickly
and did not indicate in the memo the purpose of the check.
Petitioners paid to the church a total of $420.50 by eight checks
for special offerings, which respondent concedes on brief. These
eight checks did not need to be substantiated by contemporaneous
written acknowledgments pursuant to sec. 170(f)(8) because they
were all less than $250 and the amounts are therefore deductible
as charitable contributions.
                               - 6 -

by the earlier of petitioners’ filing their income tax return or

the due date of April 17, 2006.8    See sec. 170(f)(8)(C); sec.

1.170A-13(f)(3), Income Tax Regs.

     The letter from the Apostolic Assembly and the 10 canceled

checks indicating that they were for tithes are reliable.

However, they do not meet the substantiation requirements set

forth by the Internal Revenue Code or the Treasury regulations.

According to the Internal Revenue Code and the Treasury

regulations, the required acknowledgment of the charitable

contribution not only must include the amount contributed, but

also must state whether the charity provided any goods or

services in consideration for the contributions and describe and

set forth a good faith estimate of the value of those goods or

services.   See sec. 170(f)(8)(B); Kendrix v. Commissioner, T.C.

Memo. 2006-9; sec. 1.170A-13(f)(2), Income Tax Regs.     Because

petitioners failed to comply with section 170(f)(8) and section

1.170A-13(f), Income Tax Regs., we are constrained to hold that

they are entitled to deduct as charitable contributions only the

$420.50 respondent conceded.

     In reaching our holdings herein, we have considered all

arguments made by the parties, and to the extent not mentioned

above, we find them to be irrelevant or without merit.


     8
        Apr. 15, 2006, was a Saturday, and therefore pursuant to
sec. 7503 petitioners had until Apr. 17, 2006, to file their
income tax return.
                            - 7 -

To reflect the foregoing,


                                         Decision will be entered

                                    under Rule 155.
