Ezel / IRS Rulings / 201120027

CCA 201120027: contemporaneous written acknowledgment required for charitable contributions

Number
201120027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Charitable, Etc. Contributions and Gifts
Topics
Income and deductions
Code sections
§ 170, § 6110
Ruling dated
April 21, 2011
Publicly released
May 20, 2011
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2011, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2011
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice states that the Service did not implement IRC § 170(f)(8)(D) as an alternative to the contemporaneous written acknowledgment requirement in IRC § 170(f)(8)(A). The advice concludes that taxpayers must comply with section 170(f)(8)(A) to claim the deduction. The short email-style memorandum addresses the substantiation requirement and does not provide a broader factual analysis.

Ruling snapshot

  • Question: Can taxpayers use IRC § 170(f)(8)(D) instead of the contemporaneous written acknowledgment required by section 170(f)(8)(A)?
  • Outcome: Advice given.
  • Key authorities: IRC § 170(f)(8)(A) and (D).

Full text (IRS public release)

ID: CCA_2011042111555120 Number: 201120027
Release Date: 5/20/2011
Office: ----------
UILC: 170.00-00

From: --------------
Sent: Thursday, April 21, 2011 11:55:55 AM
To: ----------------
Cc: --------------------------------------------------------
Subject: RE: Question concerning IRC section 170(f)(8)(D)

No. The Service has never implemented sec. 170(f)(8)(D) as an alternative to taxpayers obtaining a
contemporaneous written acknowledgment in accordance with sec. 170(f)(8)(A). Accordingly, taxpayers
must comply with sec. 170(f)(8)(A) in order to be allowed a deduction.

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