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(qualifying charitable organization under sec. 170\(c\), I.R.C., )Tj
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(170\(f\)\(8\), I.R.C., and sec. 1.170A–13, Income Tax Regs. R also )Tj
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(: P’s foster-cat expenses qualify as unreim-)Tj
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(bursed expenditures incident to the rendition of services to a )Tj
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(charitable organization. See sec. 1.170A–1\(g\), Income Tax )Tj
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(P thus rendered services to a sec. 170\(c\), I.R.C., organization )Tj
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(when she cared for foster cats in her home. Some of P’s )Tj
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(expenses are disallowed because they are insufficiently )Tj
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(, the recordkeeping requirements of sec. )Tj
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(1.170A–13\(a\), Income Tax Regs. \(for contributions of money\), )Tj
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(govern unreimbursed volunteer expenses of less than $250. )Tj
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(, P’s records meet the requirements of sec. )Tj
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(1.170A–13\(a\), Income Tax Regs., because they are acceptable )Tj
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(substitutes for canceled checks under the substantial compli-)Tj
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(ance doctrine. See )Tj
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(Bond v. Commissioner)Tj
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(, 100 T.C. 32 \(1993\). )Tj
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(P can deduct foster-cat expenses of less than $250. )Tj
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(, )Tj
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(, P cannot deduct foster-cat expenses of $250 or more. P )Tj
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(did not obtain the contemporaneous written acknowledgment )Tj
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(from the charitable organization required under sec. 1.170A–)Tj
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(13\(f\)\(10\), Income Tax Regs. )Tj
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(, )Tj
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(further)Tj
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(, P can deduct a $100 )Tj
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(check donation made to a separate charitable organization. )Tj
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(Jan Elizabeth Van Dusen, pro se. )Tj
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(Christina E. Ciu )Tj
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(and )Tj
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(Rebecca Duewer-Grenville)Tj
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(, for )Tj
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(136 UNITED STATES TAX COURT REPORTS )Tj
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(The charitable-contribution deduction for foster-cat expenses was the
only item the parties )Tj
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(presented for decision. The record, however, includes documentation of
four expenses that are )Tj
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(unrelated to foster-cat care. These expenses are: the cost of cremating
a pet cat, bar association )Tj
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(dues, DMV fees, and a $100 check to Island Cat Resources and Adoption.
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(Unless otherwise indicated, all section references are to the Internal
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(to petitioner, Jan Elizabeth Van Dusen, determining an )Tj
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(income-tax deficiency of $4,838. The parties settled all issues )Tj
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(except those relating to a $12,068 charitable-contribution )Tj
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(foster cats.)Tj
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(organization )Tj
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(that specializes in the neutering of wild cats. See )Tj
/F2 1 Tf
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0 Tw
(infra )Tj
/F1 1 Tf
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(part )Tj
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(I. Some of Van Dusen’s expenses are categorically not related )Tj
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(to taking care of foster cats and are therefore not deductible. )Tj
T*
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(These expenses are the cost of cremating a pet cat, bar )Tj
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(association dues, and )Tj
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(fees. See )Tj
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(infra )Tj
/F1 1 Tf
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(part II. Some of )Tj
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(Van Dusen’s other expenses are not solely attributable to )Tj
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(foster-cat care and are not deductible. These expenses are )Tj
T*
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(the cost of repairing her wet/dry vacuum and her member-)Tj
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(ship dues at a store. See )Tj
/F2 1 Tf
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(infra )Tj
/F1 1 Tf
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(part III. Other expenses are )Tj
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(attributable to the services Van Dusen provided to Fix Our )Tj
T*
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(Ferals. These expenses are 90 percent of her veterinary )Tj
T*
0.2964 Tw
(expenses and pet supplies and 50 percent of her cleaning )Tj
T*
0.3273 Tw
(supplies and utility bills. See )Tj
/F2 1 Tf
15.3254 0 TD
0 Tw
(infra )Tj
/F1 1 Tf
2.9003 0 TD
0.3273 Tw
(part IV.B. Some pay-)Tj
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(ments to Orchard Supply Hardware and Lowe’s for pet sup-)Tj
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(plies, however, are disallowed because the amounts spent on )Tj
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0.1873 Tw
(pet supplies cannot be determined with precision. See )Tj
/F2 1 Tf
26.6303 0 TD
0 Tw
(infra)Tj
/F1 1 Tf
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( )Tj
-28.9253 -1.1727 TD
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(part IV.A. In deciding whether Van Dusen kept adequate )Tj
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(records of the expenses attributable to her volunteer services, )Tj
T*
0.34 Tw
(we hold that the regulatory requirements for money con-)Tj
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(tributions govern Van Dusen’s expenses of less than $250. )Tj
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0 Tw
(See )Tj
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(infra )Tj
/F1 1 Tf
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(part IV.C.1.a. Van Dusen has met the requirements )Tj
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(for these less-than-$250 expenses. Her records are acceptable )Tj
T*
0.1018 Tw
(substitutes for canceled checks under the substantial compli-)Tj
T*
0.1636 Tw
(ance doctrine. See )Tj
/F2 1 Tf
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0 Tw
(infra )Tj
/F1 1 Tf
2.7367 0 TD
0.1636 Tw
(part IV.C.1.b. For expenses of $250 )Tj
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(or more, however, Van Dusen does not have contempora-)Tj
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(neous written acknowledgment from Fix Our Ferals. See )Tj
/F3 1 Tf
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(VAN DUSEN v. COMMISSIONER )Tj
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(\(515\) )Tj
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(We take judicial notice of IRS Publication 78, Cumulative List of
Organizations described )Tj
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(in Section 170\(c\) of the Internal Revenue Code of 1986, as effective
for 2004. See )Tj
/F2 1 Tf
40.3207 0 TD
(Viralam v. )Tj
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0 Tw
(Commissioner)Tj
/F1 1 Tf
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(, 136 T.C. 151, 154, 176–177 \(2011\) \(citing IRS Publication 78 as
evidence of orga-)Tj
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(nization’s sec. 170\(c\) status\); )Tj
/F2 1 Tf
14.1194 0 TD
(Jennings v. Commissioner)Tj
/F1 1 Tf
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(, T.C. Memo. 2000–366 \(same\), affd. 19 )Tj
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(Fed. Appx. 351 \(6th Cir. 2001\). Fix Our Ferals was listed in IRS
Publication 78 in 2004. )Tj
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(4)Tj
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(A feral cat is a nondomesticated cat. )Tj
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0 Tw
(5)Tj
7 0 0 7 156.168 162.9999 Tm
0.0686 Tw
(‘‘Neutering’’ refers to the sterilization of animals of both sexes. We
use the term interchange-)Tj
-1.5954 -1.2857 TD
0.0514 Tw
(ably with ‘‘spay/neuter’’. )Tj
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0 Tw
(6)Tj
7 0 0 7 156.168 144.5999 Tm
0.08 Tw
(In the context of trap-neuter-return, returning feral cats to the
‘‘wild’’ means returning them )Tj
-1.5954 -1.2857 TD
0.0886 Tw
(to an outdoor living environment that is generally urban or suburban.
The intent is for the cats )Tj
T*
0.1829 Tw
(to continue to live in human-populated neighborhoods, rather than move
to animal-only habi-)Tj
T*
0 Tw
(tats. )Tj
/F2 1 Tf
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(infra )Tj
/F1 1 Tf
2.7457 0 TD
0.1727 Tw
(part IV.C.2. Therefore, these expenses are not deduct-)Tj
-2.7457 -1.2182 TD
0 Tw
(ible. )Tj
1 -1.2545 TD
0.1527 Tw
(We also hold that Van Dusen is entitled to a $100 deduc-)Tj
-1 -1.2182 TD
0.1273 Tw
(tion for a check donation to Island Cat Resources and Adop-)Tj
T*
0.0527 Tw
(tion, a section 170\(c\) organization. See )Tj
/F2 1 Tf
18.3565 0 TD
0 Tw
(infra )Tj
/F1 1 Tf
2.6257 0 TD
0.0527 Tw
(part VI. )Tj
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0.0511 Tw
(FINDINGS OF FACT )Tj
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(We adopt the stipulation of facts and its attached exhibits. )Tj
-1 -1.2182 TD
0.1145 Tw
(Van Dusen, a resident of Oakland, California, is an attorney )Tj
T*
0.3145 Tw
(who cared for cats in her private residence in 2004. Van )Tj
T*
0.1236 Tw
(Dusen volunteered for an organization called Fix Our Ferals )Tj
T*
0.0673 Tw
(and argues that her out-of-pocket expenses for caring for cats )Tj
T*
0.1709 Tw
(qualify as charitable contributions to that organization. The )Tj
T*
0.2527 Tw
(parties stipulate that Fix Our Ferals is a section 501\(c\)\(3\) )Tj
T*
0.4164 Tw
(organization. We find that Fix Our Ferals is eligible to )Tj
T*
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(receive tax-deductible contributions under section 170\(c\).)Tj
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(3)Tj
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( )Tj
/F2 1 Tf
-27.249 -1.8909 TD
0.0527 Tw
(Fix Our Ferals and Trap-Neuter-Return)Tj
/F1 1 Tf
1 -1.8909 TD
0.4655 Tw
(Fix Our Ferals’ mission is to engage in ‘‘trap-neuter-)Tj
-1 -1.2182 TD
0.4873 Tw
(return’’ activities, which consist of trapping feral cats,)Tj
8.558 0 0 7.15 458.3205 389.68 Tm
0 Tw
(4)Tj
11 0 0 11 463.0787 386.6998 Tm
( )Tj
-28.9162 -1.2182 TD
(neutering)Tj
8.558 0 0 7.15 196.4983 376.28 Tm
(5)Tj
11 0 0 11 208.9565 373.2998 Tm
0.4236 Tw
(them, obtaining necessary medical treatments )Tj
-5.8142 -1.2182 TD
0.28 Tw
(and vaccinations, and releasing them back into the wild.)Tj
8.558 0 0 7.15 458.3106 362.8799 Tm
0 Tw
(6)Tj
11 0 0 11 463.0688 359.8998 Tm
( )Tj
-28.9153 -1.2182 TD
0.0709 Tw
(Fix Our Ferals enlists volunteers to perform these tasks. The )Tj
T*
0.3855 Tw
(volunteers usually return cats to their original neighbor-)Tj
T*
0.0964 Tw
(hoods, but sometimes cats are moved to safer neighborhoods. )Tj
1 -1.2545 TD
0.2164 Tw
(The purpose of trap-neuter-return is to humanely control )Tj
-1 -1.2182 TD
0.3273 Tw
(feral cat populations and ensure that the cats live in an )Tj
T*
0.1909 Tw
(environment where people are not hostile to them. Fix Our )Tj
T*
0.0618 Tw
(Ferals periodically organizes spay/neuter clinics and educates )Tj
T*
0.0636 Tw
(the public about trap-neuter-return as a solution to neighbor-)Tj
T*
0.0527 Tw
(hood cat issues. )Tj
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(\(515\) )Tj
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(136 UNITED STATES TAX COURT REPORTS )Tj
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5.446 0 0 4.55 152 119.4972 Tm
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(7)Tj
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(Sometimes volunteers capture tame stray cats when they attempt to trap
feral cats. )Tj
11 0 0 11 156 646.5 Tm
0.1127 Tw
(After being neutered, the cats must be temporarily housed )Tj
-1 -1.1818 TD
0.06 Tw
(in volunteers’ private residences while they recover. After the )Tj
T*
0.2255 Tw
(cats recover and have received all necessary medical treat-)Tj
T*
0.0527 Tw
(ments, they are usually returned to the wild. )Tj
1 -1.1818 TD
0.1327 Tw
(Some cats cannot be safely returned to the wild. Typically )Tj
-1 -1.1818 TD
0.1618 Tw
(those cats are young, sick, injured, elderly, or tame.)Tj
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(7)Tj
11 0 0 11 433.0136 581.4999 Tm
(Those )Tj
-26.1831 -1.1818 TD
0.1582 Tw
(cats must be cared for domestically. We refer to all care for )Tj
T*
0.3636 Tw
(trapped cats, including temporary housing while cats are )Tj
T*
0.3164 Tw
(recuperating from neutering, as ‘‘foster care’’. We refer to )Tj
T*
0.0527 Tw
(cats under foster care as ‘‘foster cats’’. )Tj
1 -1.1818 TD
0.0964 Tw
(Some of the cats are not returned to the wild because they )Tj
-1 -1.1818 TD
0.1164 Tw
(are already tame. Volunteers try to tame the other cats that )Tj
T*
0.2745 Tw
(cannot be returned to the wild to make them suitable for )Tj
T*
0.08 Tw
(adoption. The volunteers then attempt to place the tame cats )Tj
T*
0.1509 Tw
(in no-kill shelters or adoptive homes. The success of placing )Tj
T*
0.2818 Tw
(the tame cats depends on shelter availability and people’s )Tj
T*
0.0527 Tw
(willingness to adopt. )Tj
1 -1.1818 TD
0.1745 Tw
(Although some of the cats that cannot be returned to the )Tj
-1 -1.1818 TD
0.0927 Tw
(wild are adopted or given to shelters, others remain in foster )Tj
T*
0.2055 Tw
(care indefinitely. More often these cats are sick, elderly, or )Tj
T*
0.0545 Tw
(have other problems requiring long-term care. Fix Our Ferals )Tj
T*
0.3436 Tw
(encourages volunteers to provide long-term care for these )Tj
T*
0.2018 Tw
(cats in their homes. Foster care, both short and long term, )Tj
T*
0.0527 Tw
(forms an important part of the organization’s mission. )Tj
/F2 1 Tf
0 -1.8182 TD
(Fix Our Ferals’ Administrative Structure)Tj
/F1 1 Tf
1 -1.8182 TD
0.2182 Tw
(Fix Our Ferals is a decentralized organization. It has no )Tj
-1 -1.1818 TD
0.06 Tw
(formal administrative office. Instead, it uses a post office box, )Tj
T*
0.4709 Tw
(a telephone hotline, a website, and other internet- and )Tj
T*
0.0527 Tw
(phone-based methods of communication. )Tj
1 -1.1818 TD
0.0727 Tw
(Fix Our Ferals’ official staff, as far as we can surmise, con-)Tj
-1 -1.1818 TD
0.1 Tw
(sists of a board of directors and a team of veterinarians. The )Tj
T*
0.2945 Tw
(organization relies on a base of volunteers who trap cats, )Tj
T*
0.2036 Tw
(transport cats, foster cats, staff spay/neuter clinics, educate )Tj
T*
0.0836 Tw
(the public, screen phone calls, raise funds, and recruit volun-)Tj
T*
0.2691 Tw
(teers. Some Fix Our Ferals volunteers are members of an )Tj
T*
0.1527 Tw
(informal internet message group through which they coordi-)Tj
T*
0.2218 Tw
(nate logistics and assist each other with cat-related issues. )Tj
T*
0.1873 Tw
(Volunteers also collaborate informally with other cat rescue )Tj
T*
0.2309 Tw
(groups and individuals. Fix Our Ferals does not commonly )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
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(519)Tj
9 0 0 9 230.56 675.5 Tm
0.0511 Tw
(VAN DUSEN v. COMMISSIONER )Tj
-9.5067 0 TD
0 Tw
(\(515\) )Tj
ET
0 G
0 J 0 j 0.5 w 10 M []0 d
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145 135.7 m
195 135.7 l
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BT
5.446 0 0 4.55 152 128.8972 Tm
(8)Tj
7 0 0 7 156.168 127 Tm
0.1286 Tw
(Van Dusen and other witnesses sometimes referred to this organization as
Oakland Society )Tj
-1.5954 -1.3429 TD
0.0514 Tw
(for the Prevention of Cruelty to Animals. )Tj
11 0 0 11 145 646.5 Tm
0.2473 Tw
(reimburse volunteers for expenses. It does, however, some-)Tj
0 -1.2182 TD
0.3055 Tw
(times provide vouchers for free neutering services. It also )Tj
T*
0.3418 Tw
(reimburses volunteers for emergency care if complications )Tj
T*
0.0582 Tw
(arise after a cat has been neutered at a Fix Our Ferals clinic. )Tj
/F2 1 Tf
0 -1.8909 TD
0.0527 Tw
(Van Dusen’s Role With Fix Our Ferals)Tj
/F1 1 Tf
1 -1.8909 TD
0.2073 Tw
(Van Dusen was a Fix Our Ferals volunteer in 2004. She )Tj
-1 -1.2182 TD
0.1164 Tw
(trapped feral cats, had them neutered, obtained vaccinations )Tj
T*
0.2164 Tw
(and necessary medical treatments, housed them while they )Tj
T*
0.1473 Tw
(recuperated, and released them back into the wild. She also )Tj
T*
0.3982 Tw
(provided long-term foster care to cats in her home. She )Tj
T*
0.1091 Tw
(attempted to place long-term foster cats in one of two no-kill )Tj
T*
0.3091 Tw
(shelters, Berkeley East Bay Humane Society or East Bay )Tj
T*
0.1709 Tw
(Society for the Prevention of Cruelty to Animals,)Tj
8.558 0 0 7.15 407.4724 473.88 Tm
0 Tw
(8)Tj
11 0 0 11 417.1505 470.8999 Tm
0.1709 Tw
(or other-)Tj
-24.741 -1.2182 TD
0.2273 Tw
(wise find them adoptive homes. Some foster cats, however, )Tj
T*
0.0527 Tw
(stayed with her indefinitely. )Tj
1 -1.2545 TD
0.1673 Tw
(In 2004, Van Dusen had between 70 and 80 cats total, of )Tj
-1 -1.2182 TD
0.2073 Tw
(which approximately 7 were pets. The pet cats had names, )Tj
T*
0.0818 Tw
(but the foster cats generally did not. Most cats roamed freely )Tj
T*
0.06 Tw
(around Van Dusen’s home \(except for bathrooms\) and resided )Tj
T*
0.2109 Tw
(in common areas. Less domesticated cats stayed in a sepa-)Tj
T*
(rate room called the ‘‘feral room’’. Some cats lived in cages )Tj
T*
0.0527 Tw
(for taming. Others lived in cages because of illness. )Tj
1 -1.2545 TD
0.2927 Tw
(Van Dusen devoted essentially her entire life outside of )Tj
-1 -1.2182 TD
0.1891 Tw
(work to caring for the cats. Each day she fed, cleaned, and )Tj
T*
0.2436 Tw
(looked after the cats. She laundered the cats’ bedding and )Tj
T*
0.4655 Tw
(sanitized the floors, household surfaces, and cages. Van )Tj
T*
0.1218 Tw
(Dusen even purchased a house ‘‘with the idea of fostering in )Tj
T*
0.1945 Tw
(mind’’. Her house was so extensively used for cat care that )Tj
T*
0.0527 Tw
(she never had guests over for dinner. )Tj
1 -1.2545 TD
0.06 Tw
(Van Dusen obtained foster cats primarily through the trap-)Tj
-1 -1.2182 TD
0.18 Tw
(neuter-return work that she personally performed. She cap-)Tj
T*
0.3873 Tw
(tured homeless cats, had them neutered, cared for them )Tj
T*
0.1873 Tw
(during recovery, and if possible, returned them to the wild. )Tj
T*
0.1927 Tw
(She housed the cats that could not be returned to the wild )Tj
T*
0.1036 Tw
(until an adoption opportunity arose. She obtained the rest of )Tj
T*
0.3164 Tw
(her cats through a loose network of contacts. Some came )Tj
T*
0.0527 Tw
(from Fix Our Ferals affiliates or from the Fix Our Ferals hot-)Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
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(520)Tj
9 0 0 9 442 675.5 Tm
(\(515\) )Tj
-26.4644 0 TD
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(136 UNITED STATES TAX COURT REPORTS )Tj
ET
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5.446 0 0 4.55 152 146.4971 Tm
0 Tw
(9)Tj
7 0 0 7 156.168 144.6 Tm
0.1229 Tw
(‘‘Pet supplies’’ refers to pet food, pet medicine, woodstove pellets
\(for cat litter\), litter boxes, )Tj
-1.5954 -1.2857 TD
0.0514 Tw
(pet dishes, and other miscellaneous cat-specific supplies. )Tj
5.446 0 0 4.55 152 128.4972 Tm
0 Tw
(10)Tj
7 0 0 7 159.196 126.6 Tm
0.0886 Tw
(‘‘Cleaning supplies’’ refers to garbage bags, paper towels, laundry
detergent, dish detergent, )Tj
-2.028 -1.2857 TD
0.0514 Tw
(and other cat-related supplies that were not exclusively used for cats.
)Tj
11 0 0 11 145 646.5 Tm
0.1182 Tw
(line or internet message group. Others came from individual )Tj
0 -1.1818 TD
0.0527 Tw
(volunteers or other cat rescue organizations. )Tj
1 -1.1818 TD
0.3509 Tw
(Van Dusen’s foster care arrangements arose informally, )Tj
-1 -1.1818 TD
0.0891 Tw
(usually by her personal decision or through a series of phone )Tj
T*
0.2945 Tw
(calls, emails, internet postings, or in-person conversations. )Tj
T*
0.2582 Tw
(Some cats that she cared for in 2004 had been under her )Tj
T*
0.5873 Tw
(care in previous years, during which she belonged to )Tj
T*
0.5709 Tw
(organizations other than Fix Our Ferals. Van Dusen’s )Tj
T*
0.0873 Tw
(inability to recall precisely how she acquired each of her cats )Tj
T*
0.0564 Tw
(makes it difficult to ascertain how many cats are attributable )Tj
T*
0.1655 Tw
(to a particular organization or contact person. Although Fix )Tj
T*
0.0655 Tw
(Our Ferals was her primary volunteer affiliation in 2004, she )Tj
T*
0.0964 Tw
(admits that she did sometimes assist other groups that year. )Tj
T*
0.1255 Tw
(Van Dusen therefore cannot trace all her foster cats in 2004 )Tj
T*
0.0527 Tw
(to Fix Our Ferals. )Tj
/F2 1 Tf
0 -1.8182 TD
(Van Dusen’s Cat-Care Expenses)Tj
/F1 1 Tf
1 -1.8182 TD
0.4073 Tw
(Van Dusen paid out-of-pocket for most of her cat-care )Tj
-1 -1.1818 TD
0.1364 Tw
(expenses. Vouchers covered some of the neuterings, but Van )Tj
T*
0.3655 Tw
(Dusen paid all other veterinary expenses including tests, )Tj
T*
0.0527 Tw
(treatment, vaccines, and surgery. )Tj
1 -1.1818 TD
0.1473 Tw
(Van Dusen expended significant amounts on in-home care )Tj
-1 -1.1818 TD
0.1327 Tw
(as well. She purchased large quantities of pet supplies)Tj
8.558 0 0 7.15 434.7465 362.4797 Tm
0 Tw
(9)Tj
11 0 0 11 444.0047 359.4996 Tm
(and )Tj
-27.1822 -1.1818 TD
0.1491 Tw
(cleaning supplies.)Tj
8.558 0 0 7.15 239.3005 349.4797 Tm
0 Tw
(10)Tj
11 0 0 11 253.4969 346.4996 Tm
0.1491 Tw
(She renewed her Costco membership so )Tj
-9.8634 -1.1818 TD
0.1182 Tw
(she could buy cat food and cleaning supplies at lower prices. )Tj
T*
0.22 Tw
(She repaired her wet/dry vacuum so she could easily clean )Tj
T*
0.3327 Tw
(the floors. Van Dusen incurred higher electricity and gas )Tj
T*
0.2164 Tw
(bills because she laundered many loads of cat bedding and )Tj
T*
0.1182 Tw
(ran a special ventilation system to ensure fresh air. The fre-)Tj
T*
0.0982 Tw
(quent laundering also increased her water bills. Her garbage )Tj
T*
0.3891 Tw
(bills increased because of the high volume of cat-related )Tj
T*
0.4618 Tw
(waste. We refer to Van Dusen’s veterinary, pet supply, )Tj
T*
0.3964 Tw
(cleaning supply, utility, Costco membership renewal, and )Tj
T*
0.1545 Tw
(wet/dry vacuum repair expenses collectively as her ‘‘cat-care )Tj
T*
0 Tw
(expenses’’. )Tj
1 -1.1818 TD
0.3364 Tw
(A portion of Van Dusen’s cat-care expenses was attrib-)Tj
-1 -1.1818 TD
0.06 Tw
(utable to personal use, and the rest was attributable to foster )Tj
T*
0.0709 Tw
(cats. We refer to the portion of cat-care expenses attributable )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
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(521)Tj
9 0 0 9 230.56 675.5 Tm
0.0511 Tw
(VAN DUSEN v. COMMISSIONER )Tj
-9.5067 0 TD
0 Tw
(\(515\) )Tj
ET
0 G
0 J 0 j 0.5 w 10 M []0 d
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145 197.3 m
195 197.3 l
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BT
5.446 0 0 4.55 152 190.4971 Tm
(11)Tj
7 0 0 7 159.196 188.6 Tm
0.0514 Tw
(We address the calculation of foster-cat expenses )Tj
/F2 1 Tf
23.2494 0 TD
0 Tw
(infra )Tj
/F1 1 Tf
2.6245 0 TD
0.0514 Tw
(pts. III and IV. )Tj
5.446 0 0 4.55 152 181.6971 Tm
0 Tw
(12)Tj
7 0 0 7 159.196 179.8 Tm
0.14 Tw
(We refer to the documents as ‘‘check copies’’ because they are
photocopies of carbon copies )Tj
-2.028 -1.2714 TD
0.1371 Tw
(of the original checks. After writing the checks, Van Dusen presumably
kept the carbon copies )Tj
T*
0.0514 Tw
(for her records. )Tj
5.446 0 0 4.55 152 155.0971 Tm
0 Tw
(13)Tj
7 0 0 7 159.196 153.1999 Tm
0.0514 Tw
(It is unclear whether ‘‘supplies’’ referred to just pet supplies and
cleaning supplies or wheth-)Tj
-2.028 -1.2714 TD
0.1143 Tw
(er it also included the cost of renewing Van Dusen’s Costco membership
and the cost of repair-)Tj
T*
0.1829 Tw
(ing her wet/dry vacuum. At trial Van Dusen made clear that she seeks a
deduction for all of )Tj
T*
0.1057 Tw
(these expenses—pet supplies, cleaning supplies, Costco membership
renewal, and wet/dry vacu-)Tj
T*
0.0514 Tw
(um repair. )Tj
11 0 0 11 145 646.5 Tm
0.1145 Tw
(to foster cats as ‘‘foster-cat expenses’’. The precise amount of )Tj
0 -1.1727 TD
0.5018 Tw
(Van Dusen’s foster-cat expenses is unclear because her )Tj
T*
0.1709 Tw
(records do not distinguish personal expenses from foster-cat )Tj
T*
0 Tw
(expenses.)Tj
8.558 0 0 7.15 195.4863 610.7801 Tm
(11)Tj
11 0 0 11 205.0026 607.7999 Tm
( )Tj
/F2 1 Tf
-5.4548 -1.8 TD
0.0527 Tw
(Van Dusen’s Recordkeeping and Reporting)Tj
/F1 1 Tf
1 -1.8 TD
0.2491 Tw
(Van Dusen introduced the following evidence as proof of )Tj
-1 -1.1727 TD
0.2055 Tw
(her foster-cat expenses: check copies,)Tj
8.558 0 0 7.15 344.051 558.28 Tm
0 Tw
(12)Tj
11 0 0 11 358.8674 555.2999 Tm
0.2055 Tw
(bank account state-)Tj
-19.4425 -1.1727 TD
0.0545 Tw
(ments, credit card statements, a Thornhill Pet Hospital client )Tj
T*
0.3255 Tw
(account history, a Costco purchase history, Pacific Gas & )Tj
T*
0.14 Tw
(Electric invoices, a Waste Management payment history \(for )Tj
T*
0.0636 Tw
(garbage removal\), and an East Bay Municipal Utility District )Tj
T*
0.0909 Tw
(billing history \(for water\). All the data in the documents was )Tj
T*
0.1527 Tw
(recorded contemporaneously in 2004. Van Dusen states that )Tj
T*
0.2564 Tw
(she initially had more substantial records of her foster-cat )Tj
T*
0.3255 Tw
(expenses, namely itemized receipts, but that her tax pre-)Tj
T*
0.1836 Tw
(parer, Cary Cheng, told her they were unnecessary for pre-)Tj
T*
0.3618 Tw
(paring her original return. Those records have since dis-)Tj
T*
0.0636 Tw
(appeared. Van Dusen compiled the documents she introduced )Tj
T*
0.2473 Tw
(at trial by searching through other records and requesting )Tj
T*
0.0527 Tw
(records from third parties. )Tj
1 -1.1636 TD
0.1945 Tw
(On her 2004 tax return, Van Dusen deducted $12,068 on )Tj
-1 -1.1727 TD
0.0891 Tw
(Schedule A, Itemized Deductions, for noncash charitable con-)Tj
T*
0.06 Tw
(tributions attributable to a ‘‘cat rescue operation’’. The return )Tj
T*
0.4745 Tw
(stated that the $12,068 comprised $1,381 of supplies,)Tj
8.558 0 0 7.15 453.5345 339.0799 Tm
0 Tw
(13)Tj
11 0 0 11 463.0509 336.0998 Tm
( )Tj
-28.9137 -1.1727 TD
0.06 Tw
($9,607 of veterinary bills, and $1,080 of utilities. It is unclear )Tj
T*
0.4255 Tw
(precisely how Van Dusen arrived at these numbers. An )Tj
T*
0.5473 Tw
(unnamed friend had totaled the ‘‘cat rescue operation’’ )Tj
T*
0.3073 Tw
(expenses using now-missing receipts, but we have no evi-)Tj
T*
0.2636 Tw
(dence of what method, if any, her friend used to separate )Tj
T*
0.1127 Tw
(deductible expenses from nondeductible expenses. The friend )Tj
T*
0.1055 Tw
(prepared a worksheet summarizing the calculations, but this )Tj
T*
0.2345 Tw
(document is not in evidence. The )Tj
8.8 0 0 8.3812 330.1779 232.8998 Tm
0 Tw
(IRS)Tj
11 0 0 11 351.2772 232.8998 Tm
0.2345 Tw
(disallowed the entire )Tj
-18.7525 -1.1727 TD
0.2036 Tw
(deduction. Van Dusen’s petition asserts that she is entitled )Tj
T*
0.1127 Tw
(to a deduction of at least $12,068 for foster-cat expenses. On )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
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(522)Tj
9 0 0 9 442 675.5 Tm
(\(515\) )Tj
-26.4644 0 TD
0.0511 Tw
(136 UNITED STATES TAX COURT REPORTS )Tj
11 0 0 11 145 646.5 Tm
0.1273 Tw
(the basis of her testimony, we believe Van Dusen now seeks )Tj
0 -1.1818 TD
0.1745 Tw
(a deduction for the expenses using the following percentage )Tj
T*
0.2873 Tw
(estimates: 90 percent of veterinary expenses, pet supplies, )Tj
T*
0.2145 Tw
(paper towels, and garbage bags; and 50 percent of laundry )Tj
T*
0.2418 Tw
(detergent, dish detergent, utilities, and Costco membership )Tj
T*
0.0691 Tw
(renewal. See )Tj
/F2 1 Tf
6.3062 0 TD
0 Tw
(infra )Tj
/F1 1 Tf
2.6421 0 TD
0.0691 Tw
(part IV.B. Van Dusen also seeks to deduct )Tj
-8.9483 -1.1818 TD
0.2564 Tw
(the cost of her wet/dry vacuum repair, but her percentage )Tj
T*
0.0527 Tw
(estimate for this expense is unclear. )Tj
9 0 0 9 283 532.6998 Tm
0 Tw
(OPINION )Tj
11 0 0 11 156 511.8998 Tm
0.1273 Tw
(A taxpayer has the burden of proving the )Tj
8.8 0 0 8.3812 379.6772 511.8998 Tm
0 Tw
(IRS)Tj
11 0 0 11 395.1565 511.8998 Tm
0.1273 Tw
(’s determina-)Tj
-22.7415 -1.1818 TD
0.3309 Tw
(tion of deficiencies incorrect. See Rule 142\(a\)\(1\); )Tj
/F2 1 Tf
24.7615 0 TD
(Welch v. )Tj
-24.7615 -1.1818 TD
0 Tw
(Helvering)Tj
/F1 1 Tf
4.498 0 TD
0.0891 Tw
(, 290 U.S. 111, 115 \(1933\). The burden shifts to the )Tj
8.8 0 0 8.3812 145 472.8998 Tm
0 Tw
(IRS)Tj
11 0 0 11 165.1192 472.8998 Tm
0.1455 Tw
(if the taxpayer introduces credible evidence with respect )Tj
-1.829 -1.1818 TD
0.4691 Tw
(to a factual issue, the taxpayer has complied with the )Tj
T*
0.2636 Tw
(substantiation requirements of the Internal Revenue Code, )Tj
T*
0.2673 Tw
(the taxpayer has maintained all required records, and the )Tj
T*
0.3655 Tw
(taxpayer has cooperated with reasonable )Tj
8.8 0 0 8.3812 376.1692 420.8997 Tm
0 Tw
(IRS)Tj
11 0 0 11 398.7084 420.8997 Tm
0.3655 Tw
(requests for )Tj
-23.0644 -1.1818 TD
0.08 Tw
(information. Sec. 7491\(a\). Our conclusions here, however, are )Tj
T*
0.2691 Tw
(based on the preponderance of the evidence, and thus the )Tj
T*
0.2218 Tw
(allocation of the burden of proof is immaterial. See )Tj
/F2 1 Tf
25.6665 0 TD
0 Tw
(Martin )Tj
-25.6665 -1.1818 TD
0.4109 Tw
(Ice Cream Co. v. Commissioner)Tj
/F1 1 Tf
15.9737 0 TD
(, 110 T.C. 189, 210 n.16 )Tj
-15.9737 -1.1818 TD
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(\(1998\). )Tj
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(I. )Tj
/F2 1 Tf
1.0157 0 TD
0.0527 Tw
(Caring for Foster Cats Was a Service to Fix Our Ferals)Tj
/F1 1 Tf
25.6524 0 TD
0 Tw
(. )Tj
-25.6681 -1.8818 TD
0.1818 Tw
(Section 170\(a\) allows a deduction for any ‘‘charitable con-)Tj
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(tribution’’ made by the taxpayer. A ‘‘charitable contribution’’ )Tj
T*
0.2145 Tw
[(is defined as ‘‘a contribution or gift to or for the use of)-163.6(’’ a
)]TJ
T*
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(charitable organization. Sec. 170\(c\). A typical charitable con-)Tj
T*
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(tribution is donating money or property directly to a chari-)Tj
T*
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(table organization. A second type of charitable contribution is )Tj
T*
0.1164 Tw
(placing money or property in trust for a charitable organiza-)Tj
T*
0.0927 Tw
(tion. Such a transfer is, in the words of section 170\(c\), a con-)Tj
T*
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[(tribution ‘‘for the use of)-163.6(’’ a charitable organization. See
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(Davis )Tj
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(v. United States)Tj
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(charitable contribution occurs when a taxpayer performing )Tj
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(services for a charitable organization incurs unreimbursed )Tj
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(expenses. As section 1.170A–1\(g\), Income Tax Regs., states: )Tj
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(‘‘No deduction is allowable under section 170 for a contribu-)Tj
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(, 676 F.2d 35, 42 \(2d Cir. 1982\) \(in de-)Tj
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(termining whether unreimbursed volunteer expenses were governed by a
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T*
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T*
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[(unreimbursed volunteer expenses were contributions ‘‘to’’—not ‘‘for the
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(ganization\), affg. 76 T.C. 178 \(1981\); see also )Tj
/F2 1 Tf
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(Davis v. United States)Tj
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(, 495 U.S. 472, 486–488 )Tj
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(\(1990\) \(in holding that no deduction is available when a taxpayer
pays a service provider’s ex-)Tj
T*
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(penses, Court stated that unreimbursed expenses of rendering services
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T*
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(charitable organization within the meaning of section 170\(c\)\). )Tj
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(tributions to which are deductible may constitute a deduct-)Tj
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(ible contribution.’’)Tj
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(14)Tj
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( )Tj
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(Van Dusen did not contribute money or property directly )Tj
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(to Fix Our Ferals. Van Dusen did not place property in trust )Tj
T*
0.0891 Tw
(for Fix Our Ferals or enter into a formal arrangement giving )Tj
T*
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(the organization legal rights to her property. Instead she )Tj
T*
0.5382 Tw
(paid third parties for veterinary services, pet supplies, )Tj
T*
0.1491 Tw
(cleaning supplies, utilities, Costco membership renewal, and )Tj
T*
0.3491 Tw
(wet/dry vacuum repair. Thus Van Dusen is entitled to a )Tj
T*
0.6182 Tw
(charitable-contribution deduction only if these expenses )Tj
T*
0.1073 Tw
(were, in the words of section 1.170A–1\(g\), Income Tax Regs., )Tj
T*
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(‘‘expenditures made incident to the rendition of services’’ to )Tj
T*
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(Fix Our Ferals. )Tj
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(The )Tj
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(IRS)Tj
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(contends that Van Dusen was an independent cat )Tj
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(rescue worker whose services were unrelated to Fix Our )Tj
T*
0.2382 Tw
(Ferals and did not benefit the organization. We reject this )Tj
T*
0.1727 Tw
(assertion, finding that Van Dusen’s care for foster cats con-)Tj
T*
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(stituted services to Fix Our Ferals. )Tj
1 -1.1636 TD
0.2109 Tw
(In determining whether a taxpayer has provided services )Tj
-1 -1.1727 TD
0.1909 Tw
(to a particular organization, courts consider the strength of )Tj
T*
0.0927 Tw
(the taxpayer’s affiliation with the organization, the organiza-)Tj
T*
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(tion’s ability to initiate or request services from the taxpayer, )Tj
T*
0.1545 Tw
(the organization’s supervision over the taxpayer’s work, and )Tj
T*
0.2727 Tw
(the taxpayer’s accountability to the organization. See, e.g., )Tj
/F2 1 Tf
T*
0.3836 Tw
(Smith v. Commissioner)Tj
/F1 1 Tf
11.5253 0 TD
(, 60 T.C. 988 \(1973\); )Tj
/F2 1 Tf
11.4792 0 TD
(Saltzman v. )Tj
-23.0046 -1.1727 TD
0 Tw
(Commissioner)Tj
/F1 1 Tf
6.553 0 TD
0.32 Tw
(, 54 T.C. 722 \(1970\). For example, )Tj
/F2 1 Tf
18.1171 0 TD
(Smith v. )Tj
-24.6701 -1.1727 TD
0 Tw
(Commissioner)Tj
/F1 1 Tf
6.553 0 TD
(, )Tj
/F2 1 Tf
0.7033 0 TD
(supra )Tj
/F1 1 Tf
3.0723 0 TD
0.1473 Tw
(at 993–995, held that church members )Tj
-10.3286 -1.1727 TD
0.2382 Tw
(could deduct evangelism travel expenses even though their )Tj
T*
0.4091 Tw
(church never initiated, controlled, supervised, or assisted )Tj
T*
0.26 Tw
(with the trips. The church encouraged missionary work in )Tj
T*
0.2527 Tw
(general; and before the taxpayers embarked on a trip, the )Tj
T*
0.1564 Tw
(church gave them letters of commendation, which evidenced )Tj
T*
0.68 Tw
(the church’s approval and served as introductions to )Tj
T*
0.2836 Tw
(intrafaith groups during the trip. )Tj
/F2 1 Tf
17.0483 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.8576 0 TD
0.2836 Tw
(at 993. Additionally, )Tj
-18.9059 -1.1727 TD
0.3327 Tw
(after each trip the church members reported back to the )Tj
/F3 1 Tf
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(\(515\) )Tj
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(136 UNITED STATES TAX COURT REPORTS )Tj
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0.1343 Tw
(Fix Our Ferals volunteers regularly received requests for assistance and
would solicit help )Tj
-2.028 -1.3 TD
0.06 Tw
(from other volunteers on behalf of third parties. If volunteers
encountered problems during their )Tj
T*
0.0514 Tw
(work, they would also contact other volunteers for assistance. )Tj
5.446 0 0 4.55 152 183.2971 Tm
0 Tw
(16)Tj
7 0 0 7 159.196 181.3999 Tm
0.1486 Tw
(Sec. 1.170–2\(a\)\(2\), Income Tax Regs., was the predecessor to sec.
1.170A–1\(g\), Income Tax )Tj
-2.028 -1.2857 TD
0.0714 Tw
(Regs., the provision that currently allows taxpayers to deduct
unreimbursed volunteer expenses. )Tj
5.446 0 0 4.55 152 164.4971 Tm
0 Tw
(17)Tj
7 0 0 7 159.196 162.5999 Tm
0.1857 Tw
(These organizations are: Island Cat Resources and Adoption, Berkeley
East Bay Humane )Tj
-2.028 -1.2857 TD
0.0686 Tw
(Society, East Bay Society for the Prevention of Cruelty to Animals, and
Second Chance Cat Res-)Tj
T*
0.1171 Tw
(cue. All of these organizations were listed in IRS Publication 78 in
2004. See )Tj
/F2 1 Tf
37.2036 0 TD
(Jennings v. Com-)Tj
-37.2036 -1.2857 TD
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(missioner)Tj
/F1 1 Tf
4.4421 0 TD
0.1371 Tw
(, T.C. Memo. 2000–366 \(concluding that donees were not sec. 170\(c\)
organizations be-)Tj
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0.1943 Tw
(cause they were not listed in IRS Publication 78\); )Tj
/F2 1 Tf
24.827 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
3.1193 0 TD
0.1943 Tw
(note 3 \(taking judicial notice of IRS )Tj
-27.9463 -1.2857 TD
0.0514 Tw
(Publication 78, a cumulative list of sec. 170\(c\) organizations\). )Tj
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0.2236 Tw
(church, which then publicized their efforts and accomplish-)Tj
0 -1.2182 TD
0.0818 Tw
(ments to other congregations. )Tj
/F2 1 Tf
14.3093 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.6558 0 TD
0.0818 Tw
(By contrast, in )Tj
/F2 1 Tf
7.3385 0 TD
(Saltzman v. )Tj
-23.3037 -1.2182 TD
0 Tw
(Commissioner)Tj
/F1 1 Tf
6.553 0 TD
(, )Tj
/F2 1 Tf
1.0087 0 TD
(supra)Tj
/F1 1 Tf
2.647 0 TD
0.4527 Tw
(, the taxpayer’s activities had much )Tj
-10.2088 -1.2182 TD
0.1836 Tw
(looser ties to the charitable organization. The taxpayer was )Tj
T*
0.1091 Tw
(the leader of the Harvard-Radcliffe Hillel Folk Dance Group. )Tj
/F2 1 Tf
T*
0 Tw
(Id. )Tj
/F1 1 Tf
1.7867 0 TD
0.2127 Tw
(at 722. Without the organization’s asking him, he trav-)Tj
-1.7867 -1.2182 TD
0.0855 Tw
(eled alone to Europe and Pittsburgh to attend folk dance fes-)Tj
T*
0.2909 Tw
(tivals that were not sponsored by the organization. )Tj
/F2 1 Tf
26.1084 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.8649 0 TD
(at )Tj
-27.9733 -1.2182 TD
0.1364 Tw
(723. We held that the taxpayer had not provided services to )Tj
T*
0.34 Tw
(the organization, partly because the organization had not )Tj
T*
0.0618 Tw
(directed or encouraged him to attend the festivals. )Tj
/F2 1 Tf
24.0517 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.6358 0 TD
0.0618 Tw
(at 724. )Tj
-24.6875 -1.2545 TD
0.1 Tw
(Van Dusen has demonstrated a strong connection with Fix )Tj
-1 -1.2182 TD
(Our Ferals. She was a regular Fix Our Ferals volunteer who )Tj
T*
0.1873 Tw
(performed substantial services for the organization in 2004. )Tj
T*
0.2709 Tw
(She engaged in both trapping and foster care and worked )Tj
T*
0.1182 Tw
(closely with other Fix Our Ferals volunteers. Fix Our Ferals )Tj
T*
0.2582 Tw
(could initiate or request services from Van Dusen through )Tj
T*
0.1182 Tw
(individual volunteers, who would contact her by phone or by )Tj
T*
0 Tw
(internet.)Tj
8.558 0 0 7.15 191.2072 407.88 Tm
(15)Tj
11 0 0 11 204.7636 404.8998 Tm
0.0909 Tw
(Like the church in )Tj
/F2 1 Tf
9.1417 0 TD
0 Tw
(Smith)Tj
/F1 1 Tf
2.852 0 TD
0.0909 Tw
(, Fix Our Ferals encour-)Tj
-17.4268 -1.2182 TD
0.1 Tw
(aged and indirectly oversaw Van Dusen’s work. See )Tj
/F2 1 Tf
24.8961 0 TD
(Smith v. )Tj
-24.8961 -1.2182 TD
0 Tw
(Commissioner)Tj
/F1 1 Tf
6.553 0 TD
(, )Tj
/F2 1 Tf
0.7924 0 TD
(supra )Tj
/F1 1 Tf
3.1614 0 TD
0.2364 Tw
(at 994 \(‘‘Nothing in section 170 or in )Tj
-10.5068 -1.2182 TD
0.1891 Tw
[(section 1.170–2\(a\)\(2\) of the regulations *)-554.5(*)-554.6(*
suggests that, )]TJ
T*
0.1855 Tw
(as a condition to the deductibility of unreimbursed, service-)Tj
T*
0.1782 Tw
(related expenses, the services must be performed under the )Tj
T*
0.0527 Tw
(control or supervision of the charitable organization.’’\).)Tj
8.558 0 0 7.15 428.3506 327.4799 Tm
0 Tw
(16)Tj
11 0 0 11 437.8669 324.4997 Tm
( )Tj
-25.6243 -1.2545 TD
0.2018 Tw
(Van Dusen’s inability to trace her cat rescue work exclu-)Tj
-1 -1.2182 TD
0.0618 Tw
(sively to Fix Our Ferals does not pose an insurmountable bar )Tj
T*
(to deductibility. We find that she performed most of her work )Tj
T*
0.4527 Tw
(in 2004 for Fix Our Ferals. Moreover, all of the other )Tj
T*
0.1109 Tw
(organizations with which she was affiliated, and therefore to )Tj
T*
0.3436 Tw
(which she may have provided services, qualify as section )Tj
T*
0.0527 Tw
(170\(c\) organizations.)Tj
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0 Tw
(17)Tj
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( )Tj
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(VAN DUSEN v. COMMISSIONER )Tj
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(\(515\) )Tj
11 0 0 11 156 646.5 Tm
(The )Tj
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(IRS)Tj
11 0 0 11 201.8554 646.5 Tm
0.2145 Tw
(also contends that even if Van Dusen was affili-)Tj
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0.2255 Tw
(ated with Fix Our Ferals, Fix Our Ferals’ mission consists )Tj
T*
0.0764 Tw
(solely of ‘‘education and sterilization’’, and therefore fostering )Tj
T*
0.1873 Tw
(cats could not constitute services to Fix Our Ferals. As our )Tj
T*
0.22 Tw
(fact findings explained, however, the organization’s mission )Tj
T*
0.0873 Tw
(encompasses foster care. Fix Our Ferals actively recruits vol-)Tj
T*
0.3291 Tw
(unteers to foster cats during spay/neuter recovery, and it )Tj
T*
0.0764 Tw
(encourages volunteers to provide sanctuary for cats requiring )Tj
T*
0.1073 Tw
(long-term care. Thus Van Dusen served Fix Our Ferals’ mis-)Tj
T*
0.2673 Tw
(sion by fostering cats. The remainder of this Opinion con-)Tj
T*
0.1218 Tw
(siders which of Van Dusen’s expenses are deductible as inci-)Tj
T*
0.0527 Tw
(dental to foster-cat volunteer work. )Tj
0 -1.8909 TD
0 Tw
(II. )Tj
/F2 1 Tf
1.4227 0 TD
0.0527 Tw
(Pet-Cat Cremation Expense, Bar Association Dues, and )Tj
0.1318 -1.2545 TD
(DMV Fees)Tj
/F1 1 Tf
-0.5545 -1.8909 TD
0.0673 Tw
(As we have found, Van Dusen rendered services to Fix Our )Tj
-1 -1.2 TD
0.3436 Tw
(Ferals. To be deductible, unreimbursed expenses must be )Tj
T*
0.2873 Tw
(directly connected with and solely attributable to the ren-)Tj
0 -1.1909 TD
0.0891 Tw
(dition of services to a charitable organization. E.g., )Tj
/F2 1 Tf
24.4569 0 TD
0 Tw
(Saltzman )Tj
-24.4569 -1.1909 TD
0.12 Tw
(v. Commissioner)Tj
/F1 1 Tf
7.748 0 TD
(, 54 T.C. at 724; )Tj
/F2 1 Tf
8.216 0 TD
(Babilonia v. Commissioner)Tj
/F1 1 Tf
12.6821 0 TD
0 Tw
(, )Tj
-28.6462 -1.1909 TD
0.2764 Tw
(T.C. Memo. 1980–207, affd. per curiam 681 F.2d 678 \(9th )Tj
T*
0.1091 Tw
(Cir. 1982\). In applying this standard, courts have considered )Tj
T*
0.1564 Tw
(whether the charitable work caused or necessitated the tax-)Tj
T*
0.18 Tw
(payer’s expenses. For example, in )Tj
/F2 1 Tf
16.6801 0 TD
(Orr v. United States)Tj
/F1 1 Tf
9.8361 0 TD
(, 343 )Tj
-26.5161 -1.1909 TD
0.44 Tw
(F.2d 553, 557–558 \(5th Cir. 1965\), the court disallowed )Tj
T*
0.2945 Tw
(deductions for the expenses of insuring and repairing two )Tj
T*
0.1145 Tw
(vehicles because the expenses were not solely attributable to )Tj
T*
0.0945 Tw
(charitable use. The taxpayer had used the vehicles partly for )Tj
T*
0.1818 Tw
(personal use and would have incurred the expenses regard-)Tj
T*
0.2745 Tw
(less of any charitable work. )Tj
/F2 1 Tf
14.3198 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.8486 0 TD
0.2745 Tw
(Similarly, in )Tj
/F2 1 Tf
6.6251 0 TD
(McCollum v. )Tj
-22.7935 -1.1909 TD
0 Tw
(Commissioner)Tj
/F1 1 Tf
6.553 0 TD
0.06 Tw
(, T.C. Memo. 1978–435, we denied National Ski )Tj
-6.553 -1.1909 TD
0.1891 Tw
(Patrol volunteers’ deductions for ski equipment because the )Tj
T*
0.2836 Tw
(volunteers owned the equipment and could use it for per-)Tj
T*
0.1764 Tw
(sonal recreation. We also denied deductions for motor home )Tj
T*
(use and food given to non-volunteering family members. )Tj
/F2 1 Tf
27.6351 0 TD
0 Tw
(Id.)Tj
/F1 1 Tf
1.296 0 TD
( )Tj
-28.9311 -1.1909 TD
0.0727 Tw
(And in )Tj
/F2 1 Tf
3.5345 0 TD
(Smith v. Commissioner)Tj
/F1 1 Tf
10.9035 0 TD
(, 60 T.C. at 995, we disallowed )Tj
-14.438 -1.1909 TD
0.1582 Tw
(meal, laundry, and camping expenses incurred for non-pros-)Tj
T*
0.12 Tw
(elytizing children who had accompanied the taxpayers on an )Tj
T*
0.0527 Tw
(evangelical mission. )Tj
1 -1.2545 TD
0.3745 Tw
(Van Dusen’s documentation includes the following non-)Tj
-1 -1.1909 TD
0.2745 Tw
(foster-cat expenses: an $85 credit card charge to Bubbling )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
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(\(515\) )Tj
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(136 UNITED STATES TAX COURT REPORTS )Tj
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5.446 0 0 4.55 152 119.4972 Tm
0 Tw
(18)Tj
7 0 0 7 159.196 117.6 Tm
0.0514 Tw
(See definitions of ‘‘pet supplies’’ and ‘‘cleaning supplies’’, )Tj
/F2 1 Tf
26.6579 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
2.9765 0 TD
0.0514 Tw
(notes 9 and 10. )Tj
11 0 0 11 145 646.5 Tm
0.1127 Tw
(Well Pet Memorial, a $170 check to the California State Bar )Tj
0 -1.2 TD
0.1509 Tw
(Association, and a $146 check to the ‘‘)Tj
8.8 0 0 8.3812 348.153 633.3 Tm
0 Tw
(DMV)Tj
11 0 0 11 369.6603 633.2999 Tm
0.1509 Tw
(’’. The $85 charge )Tj
-20.4237 -1.2 TD
0.08 Tw
(to Bubbling Well Pet Memorial is not deductible because this )Tj
T*
0.0782 Tw
(expense was for the cremation of a pet cat. The checks to the )Tj
T*
0.0745 Tw
(California State Bar Association and the )Tj
8.8 0 0 8.3812 359.3611 593.7 Tm
0 Tw
(DMV)Tj
11 0 0 11 384.7285 593.7 Tm
0.0745 Tw
(are not deduct-)Tj
-21.7935 -1.2 TD
0.0527 Tw
(ible because they are not charitable expenses. )Tj
0 -1.8909 TD
0 Tw
(III. )Tj
/F2 1 Tf
1.8297 0 TD
0.0527 Tw
(Costco Membership Dues and Wet/Dry Vacuum Repair)Tj
/F1 1 Tf
-0.8297 -1.8909 TD
0.1818 Tw
(Van Dusen has not shown that any portion of her Costco )Tj
-1 -1.2 TD
0.1182 Tw
(membership dues or wet/dry vacuum repair costs constitutes )Tj
T*
0.0982 Tw
(an exclusively charitable expense. Like the vehicles in )Tj
/F2 1 Tf
26.0856 0 TD
(Orr v. )Tj
-26.0856 -1.2 TD
0.0618 Tw
(United States)Tj
/F1 1 Tf
6.3389 0 TD
0 Tw
(, )Tj
/F2 1 Tf
0.6178 0 TD
(supra)Tj
/F1 1 Tf
2.647 0 TD
0.0618 Tw
(, the Costco membership and the wet/dry )Tj
-9.6037 -1.2 TD
0.2818 Tw
(vacuum served both personal and charitable purposes. We )Tj
0 -1.1909 TD
0.3091 Tw
(conclude that Van Dusen would have paid for her Costco )Tj
T*
0.2473 Tw
(membership and repaired her vacuum even if she had not )Tj
T*
0.3473 Tw
(fostered cats. Thus these expenses were not directly con-)Tj
T*
0.0527 Tw
(nected with and solely attributable to charitable activities. )Tj
0 -1.8909 TD
0 Tw
(IV. )Tj
/F2 1 Tf
1.7377 0 TD
0.0527 Tw
(Veterinary Expenses, Pet Supplies, Cleaning Supplies,)Tj
/F1 1 Tf
8.558 0 0 7.15 442.1116 415.8799 Tm
0 Tw
(18)Tj
11 0 0 11 451.628 412.8998 Tm
( )Tj
/F2 1 Tf
-25.7662 -1.2545 TD
0.0527 Tw
(and Utilities)Tj
/F1 1 Tf
-1.1091 -1.8909 TD
0.2491 Tw
(One broad category of Van Dusen’s expenses—veterinary )Tj
-1 -1.1909 TD
0.1891 Tw
(expenses, pet supplies, cleaning supplies, and utilities—was )Tj
T*
0.2491 Tw
(partly incidental to her services to Fix Our Ferals. If Van )Tj
T*
0.1709 Tw
(Dusen had not fostered cats, she would have paid for fewer )Tj
T*
0.2709 Tw
(veterinary services, fewer pet supplies, and fewer cleaning )Tj
T*
0.0709 Tw
(supplies. Her utility bills would have been significantly lower )Tj
T*
0.14 Tw
(because she would not have had to run a special ventilation )Tj
T*
0.0618 Tw
(system, do as much laundry, or dispose of as much cat waste. )Tj
T*
0.2182 Tw
(We find that the portions of these expenses attributable to )Tj
T*
0.1091 Tw
(caring for foster cats were directly connected with and solely )Tj
T*
0.0527 Tw
(attributable to Van Dusen’s services to Fix Our Ferals.)Tj
1 -1.9818 TD
0 Tw
(A. )Tj
/F2 1 Tf
1.3307 0 TD
0.0527 Tw
(Some Payments to Orchard Supply Hardware and )Tj
0.2238 -1.2545 TD
(Lowe’s Must Be Categorically Disallowed)Tj
/F1 1 Tf
19.095 0 TD
0 Tw
(. )Tj
-20.6496 -1.8909 TD
0.4909 Tw
(Van Dusen purchased bags of woodstove pellets from )Tj
-1 -1.1909 TD
0.2055 Tw
(Orchard Supply Hardware and Lowe’s. She used woodstove )Tj
T*
0.2145 Tw
(pellets as cat litter. Unfortunately, Van Dusen’s documents )Tj
T*
0.0909 Tw
(show only the total payment she made for each visit to these )Tj
T*
0.3091 Tw
(stores. Her documents do not reveal what items she pur-)Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00012)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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0 g
/GS1 gs
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0 Tw
(527)Tj
9 0 0 9 230.56 675.5 Tm
0.0511 Tw
(VAN DUSEN v. COMMISSIONER )Tj
-9.5067 0 TD
0 Tw
(\(515\) )Tj
ET
0 G
0 J 0 j 0.5 w 10 M []0 d
1 i
145 265.5 m
195 265.5 l
S
BT
5.446 0 0 4.55 152 258.6972 Tm
(19)Tj
7 0 0 7 159.196 256.8 Tm
0.1086 Tw
(Van Dusen had other payees besides Orchard Supply Hardware and Lowe’s.
For one of the )Tj
-2.028 -1.3143 TD
0.26 Tw
(other payees—Costco—Van Dusen introduced a document that described each
item she pur-)Tj
T*
0.0714 Tw
(chased. For the other payees, Van Dusen does not have documents showing
what items she pur-)Tj
T*
0.1714 Tw
(chased, but this fact is insignificant because it is evident that the
payments were entirely re-)Tj
T*
0.22 Tw
(lated to cat care. For example, her payments to a veterinarian were
entirely for cat medical )Tj
T*
0 Tw
(care. )Tj
5.446 0 0 4.55 152 202.8971 Tm
(20)Tj
7 0 0 7 159.196 201 Tm
0.2543 Tw
(We determined the per-bag cost of pellets by dividing $36.45 by 8. Van
Dusen testified )Tj
-2.028 -1.3143 TD
0.1943 Tw
(credibly that the cost of eight bags of pellets in 2004 was $36.45. This
amount appeared fre-)Tj
T*
0.0971 Tw
(quently in her documentation as the amount she paid to Orchard Supply
Hardware. We believe )Tj
T*
0.18 Tw
(that the amount $36.45 includes the sales tax on the purchase, which is
why dividing $36.45 )Tj
T*
0.0514 Tw
(by 8 yields a number that includes a fraction of a penny \(as opposed to
a round number\). )Tj
5.446 0 0 4.55 152 156.2969 Tm
0 Tw
(21)Tj
7 0 0 7 159.196 154.3997 Tm
0.1629 Tw
(For instance, check no. 1341 shows Van Dusen paid $33.52 to Orchard
Supply Hardware. )Tj
-2.028 -1.3143 TD
0.1257 Tw
(Van Dusen testified that on the check no. 1341 shopping trip, she bought
seven bags of pellets )Tj
T*
0.2 Tw
(for $31.90 \(and presumably spent the remaining $1.62 on other things\).
She apparently com-)Tj
T*
0.1857 Tw
(puted the $31.90 amount by multiplying $4.55625 by 7. The product of 7
and $4.55625 turns )Tj
T*
0.0514 Tw
(out to be $31.89375, which, rounded to the nearest cent, is $31.89. )Tj
11 0 0 11 145 646.5 Tm
0 Tw
(chased.)Tj
8.558 0 0 7.15 184.4862 649.4801 Tm
(19)Tj
11 0 0 11 198.6026 646.5 Tm
0.1418 Tw
(Thus the documents alone do not show how much )Tj
-4.873 -1.2182 TD
0.1491 Tw
(she spent on pellets. She does not claim that she purchased )Tj
T*
0.1618 Tw
(any other items whose costs would be deductible. We there-)Tj
T*
0.06 Tw
(fore must determine, on the basis of her testimony, what por-)Tj
T*
0.0527 Tw
(tions of her payments to the two stores were for pellets. )Tj
1 -1.2545 TD
0.1145 Tw
(In determining the amounts that Van Dusen spent on pel-)Tj
-1 -1.2182 TD
0.2327 Tw
(lets from Orchard Supply Hardware and Lowe’s, we divide )Tj
T*
0.2091 Tw
(her shopping trips to these stores into two types. With the )Tj
T*
0.1327 Tw
(first type of shopping trip, the amount of each payment was )Tj
T*
0.2418 Tw
(an exact multiple of $4.55625, the price of one bag of pel-)Tj
T*
0 Tw
(lets.)Tj
8.558 0 0 7.15 168.1951 515.08 Tm
(20)Tj
11 0 0 11 181.3315 512.0999 Tm
0.0527 Tw
(The payments for this type of trip are: )Tj
/F4 1 Tf
-2.3029 -1.2545 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.0527 Tw
(check nos. 1405, 1421, 1433, 1451, and 1461; and )Tj
/F4 1 Tf
-1.0145 -1.2545 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.4473 Tw
(Orchard Supply Hardware purchases on October 12, )Tj
-2.0145 -1.2182 TD
0.5218 Tw
(October 19, November 22, and November 30, 2004, as )Tj
T*
0.0527 Tw
(reflected in Van Dusen’s bank statements.)Tj
0 -1.7091 TD
0.3764 Tw
(We believe that, on the first type of shopping trip, Van )Tj
0 -1.2182 TD
0.0527 Tw
(Dusen indeed purchased bags of pellets and nothing else. )Tj
1 -1.2545 TD
0.1236 Tw
(With the second type of shopping trip, the amount of each )Tj
-1 -1.2182 TD
0.1673 Tw
(payment was not an exact multiple of the $4.55625 price of )Tj
T*
0.0891 Tw
(a bag of pellets. For each trip, Van Dusen testified as to how )Tj
T*
0.22 Tw
(much she spent on pellets. She claimed that she either \(1\) )Tj
T*
0.1582 Tw
(purchased eight bags of pellets for $36.45 \($4.55625/bag )Tj
/F4 1 Tf
27.3846 0 TD
0 Tw
(× )Tj
/F1 1 Tf
0.9845 0 TD
(8 )Tj
-28.3691 -1.2182 TD
0.1182 Tw
(bags\), or \(2\) purchased the maximum number of bags of pel-)Tj
T*
0.1509 Tw
(lets that could have been purchased with the dollar amount )Tj
T*
0 Tw
(spent.)Tj
8.558 0 0 7.15 177.7652 320.8798 Tm
(21)Tj
11 0 0 11 192.2215 317.8996 Tm
0.1727 Tw
(While we generally find Van Dusen a credible wit-)Tj
-4.2929 -1.2182 TD
0.2436 Tw
(ness, Van Dusen provides no basis for us to presume that )Tj
T*
0.22 Tw
(every trip involved the purchase of either \(1\) eight bags of )Tj
T*
0.1327 Tw
(pellets, or \(2\) as many bags of pellets as could be purchased )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00013)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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BT
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/GS1 gs
0 Tc
0 Tw
(528)Tj
9 0 0 9 442 675.5 Tm
(\(515\) )Tj
-26.4644 0 TD
0.0511 Tw
(136 UNITED STATES TAX COURT REPORTS )Tj
ET
0 G
0 J 0 j 0.5 w 10 M []0 d
1 i
145 234.3 m
195 234.3 l
S
BT
5.446 0 0 4.55 152 227.4972 Tm
0 Tw
(22)Tj
7 0 0 7 159.196 225.6 Tm
0.14 Tw
(We believe Van Dusen chose eight bags of pellets as an estimate because
the cost of eight )Tj
-2.028 -1.2857 TD
0.08 Tw
(bags—$36.45—is the most common amount in her documentation for Orchard
Supply Hardware )Tj
T*
0.18 Tw
(purchases. However, we are not convinced that Van Dusen purchased eight
bags of pellets so )Tj
T*
0.0514 Tw
(regularly that $36.45 can be used as a default estimate for shopping
trips. )Tj
5.446 0 0 4.55 152 191.4972 Tm
0 Tw
(23)Tj
7 0 0 7 159.196 189.6 Tm
0.1914 Tw
(Unless otherwise stated, dates regarding Van Dusen’s credit card
statements refer to the )Tj
-2.028 -1.2857 TD
0.0514 Tw
(transaction date, not the posting date. )Tj
5.446 0 0 4.55 152 173.4972 Tm
0 Tw
(24)Tj
7 0 0 7 159.196 171.6 Tm
0.2057 Tw
(Van Dusen also estimates that 50 percent of the cost of her Costco
membership renewal )Tj
-2.028 -1.2857 TD
0.1057 Tw
(was attributable to foster cats. We do not discuss the Costco membership
renewal here because )Tj
T*
0.2143 Tw
(we find that no portion of it was attributable to foster cats. See )Tj
/F2 1 Tf
32.0882 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
3.1393 0 TD
0.2143 Tw
(pt. III. For the same )Tj
-35.2276 -1.2857 TD
0.1857 Tw
(reason, we do not discuss the wet/dry vacuum repair \(for which Van
Dusen’s percentage esti-)Tj
T*
0.0514 Tw
(mate is unclear\). )Tj
5.446 0 0 4.55 152 128.4972 Tm
0 Tw
(25)Tj
7 0 0 7 159.196 126.6 Tm
0.0886 Tw
(Van Dusen testified that the foster cats caused a disproportionate
amount of the veterinary )Tj
-2.028 -1.2857 TD
0.1086 Tw
(expenses. However, she has not indicated a basis for determining the
precise percentage of vet-)Tj
11 0 0 11 145 646.5 Tm
0.2727 Tw
(by the payment amount reflected on her documentation.)Tj
8.558 0 0 7.15 453.6146 649.4801 Tm
0 Tw
(22)Tj
11 0 0 11 463.131 646.5 Tm
( )Tj
-28.921 -1.1727 TD
0.2109 Tw
(Therefore, we exclude the following payments from calcula-)Tj
T*
0 Tw
(tion: )Tj
/F4 1 Tf
1 -1.1636 TD
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.34 Tw
(check nos. 1215, 1225, 1234, 1253, 1289, 1335, 1341, )Tj
-2.0145 -1.1727 TD
0.0527 Tw
(1351, 1368, 1382, 1389, and 1478; )Tj
/F4 1 Tf
1 -1.1636 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.36 Tw
(Orchard Supply Hardware purchases on May 15 and )Tj
-2.0145 -1.1727 TD
0.1764 Tw
(June 6, 2004, as reflected in Van Dusen’s credit card state-)Tj
0 -1.1818 TD
0 Tw
(ments;)Tj
8.558 0 0 7.15 181.2302 559.28 Tm
(23)Tj
11 0 0 11 194.3665 556.2999 Tm
(and )Tj
/F4 1 Tf
-3.4879 -1.1636 TD
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.3218 Tw
(an Orchard Supply Hardware purchase on October 6, )Tj
-2.0145 -1.1818 TD
0.0527 Tw
(2004, as reflected in Van Dusen’s bank statements. )Tj
1 -1.8 TD
0 Tw
(B. )Tj
/F2 1 Tf
1.3307 0 TD
0.0527 Tw
(Percentages of Veterinary Expenses, Pet Supplies, )Tj
0.2238 -1.1636 TD
(Cleaning Supplies, and Utility Bills Attributable )Tj
T*
(to Foster-Cat Care)Tj
/F1 1 Tf
-1.5545 -1.8909 TD
0.1455 Tw
(Of the expenses for veterinary care, pet supplies, cleaning )Tj
-1 -1.1818 TD
0.38 Tw
(supplies, and household utilities, we have explained that )Tj
T*
0.0818 Tw
(some of the expenses \(i.e., some of the Orchard Supply Hard-)Tj
T*
0.16 Tw
(ware and Lowe’s purchases\) must be disallowed entirely. Of )Tj
T*
0.3982 Tw
(the remaining amounts, we must consider what portions )Tj
T*
0.3436 Tw
(were attributable to foster-cat care. Van Dusen estimates )Tj
T*
0.2545 Tw
(that foster cats were responsible for the following percent-)Tj
T*
0.0527 Tw
(ages of expenses: )Tj
/F4 1 Tf
1 -1.1636 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.0527 Tw
(90 percent of veterinary expenses, )Tj
/F4 1 Tf
-1.0145 -1.1636 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.0527 Tw
(90 percent of pet supplies, )Tj
/F4 1 Tf
-1.0145 -1.1636 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.0527 Tw
(90 percent of paper towels and garbage bags, )Tj
/F4 1 Tf
-1.0145 -1.1636 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.1273 Tw
(50 percent of laundry detergent and dish detergent, and )Tj
/F4 1 Tf
-1.0145 -1.1636 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.0527 Tw
(50 percent of household utility bills.)Tj
8.558 0 0 7.15 354.406 312.2797 Tm
0 Tw
(24)Tj
11 0 0 11 363.9224 309.2996 Tm
( )Tj
-18.902 -1.1636 TD
0.16 Tw
(Van Dusen’s percentage estimates for veterinary expenses )Tj
-1 -1.1818 TD
0.1127 Tw
(and pet supplies are reasonable. Van Dusen had about 7 pet )Tj
T*
0.1273 Tw
(cats and 70 to 80 total cats in 2004. In general, the cat-care )Tj
T*
0.3655 Tw
(costs were distributed equally among pet cats and foster )Tj
T*
0 Tw
(cats.)Tj
8.558 0 0 7.15 170.2301 247.4796 Tm
(25)Tj
11 0 0 11 185.3665 244.4995 Tm
0.2345 Tw
(Thus we conclude that approximately 90 percent of )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
1 g
0 Tw
[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00014)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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stream
BT
/F1 1 Tf
8.8 0 0 8.3812 448.32 675.5 Tm
0 g
/GS1 gs
0 Tc
0 Tw
(529)Tj
9 0 0 9 230.56 675.5 Tm
0.0511 Tw
(VAN DUSEN v. COMMISSIONER )Tj
-9.5067 0 TD
0 Tw
(\(515\) )Tj
ET
0 G
0 J 0 j 0.5 w 10 M []0 d
1 i
145 135.3 m
195 135.3 l
S
BT
7 0 0 7 145 126.6 Tm
0.1829 Tw
(erinary expenses attributable to foster cats. We therefore treat
veterinary expenses as if they )Tj
0 -1.2857 TD
0.0514 Tw
(were incurred proportionally between pet cats and foster cats. )Tj
11 0 0 11 145 646.5 Tm
0.2091 Tw
(the veterinary and pet supply expenses was attributable to )Tj
0 -1.1818 TD
0.0527 Tw
(foster cats. )Tj
1 -1.1818 TD
0.3418 Tw
(We determine that 50 percent of Van Dusen’s cleaning )Tj
-1 -1.1818 TD
0.2309 Tw
(supply and utility expenses was attributable to foster cats. )Tj
T*
0.32 Tw
(Van Dusen believes the foster cats actually accounted for )Tj
T*
0.3091 Tw
(around 75 percent, 80 percent, or even 90 percent of her )Tj
T*
0.3491 Tw
(cleaning and utility expenses. However, she cannot prove )Tj
T*
0.4364 Tw
(precisely how much the foster cats contributed to these )Tj
T*
0.0527 Tw
(expenses. We determine that all the cleaning supplies—paper )Tj
T*
0.4091 Tw
(towels, garbage bags, laundry detergent, and dish deter-)Tj
T*
0.0582 Tw
(gent—should be counted using the same percentage estimate. )Tj
T*
0.2818 Tw
(Van Dusen has not shown why paper towels and garbage )Tj
T*
0.3055 Tw
(bags had a smaller personal use component than laundry )Tj
T*
0.0782 Tw
(detergent and dish detergent. We consider 50 percent a suffi-)Tj
T*
0.4327 Tw
(ciently conservative estimate to ensure that no personal )Tj
T*
0.0964 Tw
(expenses are counted. Van Dusen ran a large-scale foster cat )Tj
T*
0.1527 Tw
(operation. The number of cats in her home caused consider-)Tj
T*
0.1473 Tw
(able expenses. She laundered bedding several times a week, )Tj
T*
0.06 Tw
(and she frequently sanitized floors and surfaces. She also ran )Tj
T*
0.2473 Tw
(a special ventilation system and disposed of all cat-related )Tj
T*
0.2164 Tw
(waste. Under these circumstances, it seems highly unlikely )Tj
T*
0.2945 Tw
(that foster cats accounted for less than 50 percent of her )Tj
T*
0.0527 Tw
(cleaning and utility expenses. )Tj
1 -1.1818 TD
0.0764 Tw
(We find that 90 percent of the veterinary expenses, 90 per-)Tj
-1 -1.1818 TD
0.1418 Tw
(cent of the pet supplies, 50 percent of the cleaning supplies, )Tj
T*
0.0927 Tw
(and 50 percent of the utility bills are foster-cat expenses and )Tj
T*
0.3945 Tw
(therefore charitable. These percentage estimates apply to )Tj
T*
0.1964 Tw
(Orchard Supply Hardware and Lowe’s expenses only to the )Tj
T*
0.2855 Tw
(extent that Van Dusen’s documentation provides a precise )Tj
T*
0.1582 Tw
(amount for each cat-care expense. See )Tj
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18.8202 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
3.0832 0 TD
0.1582 Tw
(part IV.A. The )Tj
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0.2473 Tw
(table below lists Van Dusen’s payees and the expense cat-)Tj
T*
0.1455 Tw
(egory into which we classify Van Dusen’s payments to them )Tj
T*
0.1782 Tw
(\(i.e., veterinary expenses, pet supplies, cleaning supplies, or )Tj
T*
0 Tw
(utilities\):)Tj
/F2 1 Tf
8 0 0 8 219.24 199.0993 Tm
0.055 Tw
[(Payee)-11791(Foster-cat expense category)]TJ
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-6.03 -2.125 TD
[(Thornhill Pet Hospital )-8923.7(Veterinary expenses )]TJ
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[(St. Louis Vet Clinic )-10294.6(Veterinary expenses or )]TJ
20.8125 -1.125 TD
(pet supplies)Tj
6.224 0 0 5.2 382.3873 166.2672 Tm
0 Tw
(1)Tj
8 0 0 8 171 155.0994 Tm
0.055 Tw
[(Bay Area Veterinary Specialist )-4924.7(Veterinary expenses )]TJ
T*
[(Berkeley Dog and Cat Hospital )-4868.7(Veterinary expenses )]TJ
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
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0 Tw
[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00015)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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(136 UNITED STATES TAX COURT REPORTS )Tj
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(The requirements of sec. 1.170A–13\(f\)\(1\), Income Tax Regs., do not
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T*
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[(Payee)-11791(Foster-cat expense category)]TJ
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[(Deanne Jarvis )-12719.6(Veterinary expenses )]TJ
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[(Revival Animal Health )-8719.7(Veterinary expenses or )]TJ
20.8125 -1.125 TD
(pet supplies)Tj
6.224 0 0 5.2 382.3873 615.2677 Tm
0 Tw
(1)Tj
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0.055 Tw
[(Orchard Supply Hardware )-7036.7(Pet supplies )]TJ
T*
16.9775 Tw
[(Lowe’s Pet )16922.5(supplies )]TJ
T*
0.055 Tw
[(Pet Vet Pet Food )-11516.6(Veterinary expenses or )]TJ
20.8125 -1.125 TD
(pet supplies)Tj
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0 Tw
(1)Tj
8 0 0 8 171 568.0997 Tm
0.055 Tw
[(Pet Club )-15386.6(Pet supplies )]TJ
T*
[(Costco )-16461.5(Pet supplies or cleaning )]TJ
20.8125 -1.125 TD
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[(Pacific Gas & Electric )-9221.7(Utilities )]TJ
T*
[(Waste Management )-10164.6(Utilities )]TJ
T*
[(East Bay Municipal Utility District )-2905.7(Utilities)]TJ
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(1)Tj
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0.2725 Tw
(It is unnecessary to determine the precise category under which )Tj
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0.1425 Tw
(each payment falls because both veterinary expenses and pet supplies )Tj
T*
0.055 Tw
(are 90 percent charitable. )Tj
11 0 0 11 145 470.2997 Tm
0.4218 Tw
(Van Dusen’s foster-cat expenses, however, are deductible )Tj
0 -1.1818 TD
0.1745 Tw
(only to the extent that she has substantiated them, a point )Tj
T*
0.0527 Tw
(we consider next. )Tj
1 -1.8364 TD
0 Tw
(C. )Tj
/F2 1 Tf
1.3744 0 TD
0.0964 Tw
(Whether Van Dusen’s Expenses Are Adequately Substan-)Tj
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(tiated)Tj
/F1 1 Tf
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0.4364 Tw
(Charitable deductions are subject to the recordkeeping )Tj
-1 -1.1818 TD
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(requirements of section 1.170A–13\(a\), Income Tax Regs., for )Tj
T*
0.1436 Tw
(contributions of money, or section 1.170A–13\(b\), Income Tax )Tj
T*
0.0764 Tw
(Regs., for contributions of non-money property. Contributions )Tj
T*
0.2455 Tw
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T*
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(requirements, but also the requirements of section 1.170A–)Tj
T*
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(13\(f\)\(1\), Income Tax Regs.)Tj
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(26)Tj
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(Therefore, we divide Van )Tj
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(Dusen’s expenses into expenses of less than $250 and )Tj
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(expenses of $250 or more. We evaluate whether each expense )Tj
T*
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1 -1.8364 TD
0 Tw
(1. )Tj
/F2 1 Tf
1.2138 0 TD
0.1018 Tw
(Van Dusen Has Met the Recordkeeping Requirements for )Tj
0.3407 -1.2 TD
0.0527 Tw
(Her Foster-Cat Expenses of Less Than $250)Tj
/F1 1 Tf
20.2575 0 TD
0 Tw
(.)Tj
-21.812 -1.9273 TD
(a. )Tj
/F2 1 Tf
1.1702 0 TD
0.0582 Tw
(Unreimbursed Volunteer Expenses of Less Than $250 Are )Tj
0.3844 -1.2 TD
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(Governed by Section 1.170A–13\(a\), Income Tax Regs., )Tj
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(Not Section 1.170A–13\(b\), Income Tax Regs.)Tj
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0.0636 Tw
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(\(515\) )Tj
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/F2 1 Tf
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(Cavalaris v. Commissioner)Tj
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(, T.C. Memo. 1996–308, we cited sec. 1.170A–13\(a\), Income )Tj
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T*
0 Tw
(expenses. )Tj
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(payer to acquire and maintain the charity’s written acknowledgment of
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T*
0.1314 Tw
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taxpayer transferred to the )Tj
T*
0.1657 Tw
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However, for taxpayers who incur )Tj
T*
0.0629 Tw
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services, sec. 1.170A–13\(f\)\(10\), )Tj
T*
0.1257 Tw
(Income Tax Regs., provides that the required acknowledgment need only
include a ‘‘description )Tj
T*
0.1571 Tw
(of the services provided by the taxpayer’’, so long as the taxpayer has
adequate records under )Tj
T*
0.0514 Tw
(sec. 1.170A–13\(a\), Income Tax Regs., ‘‘to substantiate the amount of
the expenditures’’. )Tj
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0 Tw
(29)Tj
7 0 0 7 159.196 171.5999 Tm
0.1714 Tw
(The IRS treats unreimbursed volunteer expenses as cash contributions in
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-2.028 -1.2857 TD
0.1171 Tw
(payers how to complete their returns. The IRS instructions for Form
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T*
0.1743 Tw
(Contributions, instruct taxpayers not to use the form for out-of-pocket
volunteer expenses. In-)Tj
T*
0.1571 Tw
(stead the instructions tell taxpayers to treat out-of-pocket expenses as
cash contributions. IRS )Tj
T*
0.1314 Tw
(instructions, however, generally carry no authoritative weight. See )Tj
/F2 1 Tf
32.258 0 TD
(Merlo v. Commissioner)Tj
/F1 1 Tf
10.834 0 TD
(, 126 )Tj
-43.092 -1.2857 TD
0.14 Tw
(T.C. 205, 211 n.10 \(2006\), affd. 492 F.3d 618 \(5th Cir. 2007\); )Tj
/F2 1 Tf
29.7125 0 TD
(Zimmerman v. Commissioner)Tj
/F1 1 Tf
13.9262 0 TD
(, 71 )Tj
-43.6387 -1.2857 TD
0.0514 Tw
(T.C. 367, 371 \(1978\), affd. without published opinion 614 F.2d 1294
\(2d Cir. 1979\). )Tj
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0.3 Tw
(money’’ and ‘‘contributions of property other than money’’. )Tj
0 -1.1727 TD
0.1182 Tw
(See sec. 1.170A–13\(a\) and \(b\), Income Tax Regs. The regula-)Tj
T*
0.18 Tw
(tions do not expressly state whether a contribution through )Tj
T*
0.2109 Tw
(the payment of unreimbursed volunteer expenses is subject )Tj
T*
0.1636 Tw
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T*
0.2691 Tw
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T*
0.0909 Tw
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T*
0.1273 Tw
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T*
0.3673 Tw
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T*
0.1345 Tw
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T*
0.0527 Tw
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1 -1.1636 TD
0.0618 Tw
(Of the two sets of recordkeeping rules, we hold that section )Tj
-1 -1.1727 TD
0.0545 Tw
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T*
0.0982 Tw
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T*
0.6945 Tw
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T*
0.2236 Tw
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T*
0.3291 Tw
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T*
0.48 Tw
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8.558 0 0 7.15 309.9198 430.28 Tm
0 Tw
(27)Tj
11 0 0 11 327.7562 427.2998 Tm
0.48 Tw
(First, the substantiation )Tj
-16.6142 -1.1727 TD
0.1418 Tw
(requirements for expenses of $250 or more, which are found )Tj
T*
0.1236 Tw
(in section 1.170A–13\(f\)\(10\), Income Tax Regs., implicitly cat-)Tj
T*
0.1055 Tw
(egorize unreimbursed expenses as cash contributions by sub-)Tj
T*
0.3473 Tw
(jecting them to the requirements of section 1.170A–13\(a\), )Tj
T*
0.4836 Tw
(Income Tax Regs.)Tj
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0 Tw
(28)Tj
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T*
0.1818 Tw
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T*
0 Tw
(ices.)Tj
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T*
0.0982 Tw
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(If a taxpayer contributing non-money property has a receipt from the
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-2.028 -1.3429 TD
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0.18 Tw
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T*
0.0943 Tw
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T*
0.08 Tw
(mation \(listed above\) that is required by sec. 1.170A–
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T*
0.2143 Tw
(Dusen lacks a donee receipt, we use the rules for non-money
contributions without a receipt )Tj
T*
0.0514 Tw
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0 Tw
(31)Tj
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(We recognize that the recordkeeping rules for money contributions are
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T*
0.2514 Tw
(showing the name of the donee are acceptable substitutes for canceled
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T*
0.1886 Tw
(13\(a\)\(1\)\(iii\), Income Tax Regs. This reflects the assumption that
records showing the name of )Tj
T*
0.3 Tw
(the donee provide the same information as canceled checks. This
assumption is correct for )Tj
T*
0.1571 Tw
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T*
0.0771 Tw
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T*
0.14 Tw
(a record of the name of the donee would not reflect the same information
as a canceled check. )Tj
T*
0.0514 Tw
(Van Dusen’s documents do not indicate the name of the donee. )Tj
1 -1.4 TD
0.1229 Tw
(We hold that the recordkeeping requirements of sec. 1.170A–13\(a\),
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-1 -1.3429 TD
0.0829 Tw
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implausible result that )Tj
T*
0.1029 Tw
(such expenses would be free from recordkeeping requirements. Of the two
provisions that could )Tj
T*
0.06 Tw
(govern unreimbursed volunteer expenses of less than $250, we believe
sec. 1.170A–13\(a\), Income )Tj
T*
0.0514 Tw
(Tax Regs., is more suitable for the reasons stated in the text.)Tj
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0.1382 Tw
(information that would not be helpful in a subsequent audit )Tj
0 -1.2182 TD
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(or litigation about the propriety of a charitable-contribution )Tj
T*
0.1018 Tw
(deduction. See )Tj
/F2 1 Tf
7.1857 0 TD
(Bond v. Commissioner)Tj
/F1 1 Tf
10.5537 0 TD
(, 100 T.C. 32, 41 \(1993\) )Tj
-17.7394 -1.2182 TD
0.3164 Tw
(\(‘‘the reporting requirements of section 1.170A–13, Income )Tj
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0.2491 Tw
[(Tax Regs., are helpful to *)-554.5(*)-554.5(*)0( [the )]TJ
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(IRS)Tj
11 0 0 11 361.9752 592.9 Tm
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(] in the processing )Tj
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0.2145 Tw
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T*
0.2582 Tw
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T*
0.2018 Tw
(taxpayer who lacks a donee receipt to keep written records )Tj
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0 Tw
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/F4 1 Tf
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1.0145 0 TD
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/F4 1 Tf
-1.0145 -1.2545 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.0527 Tw
(the cost of the property, )Tj
/F4 1 Tf
-1.0145 -1.2545 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.2073 Tw
(any previous contributions by the taxpayer of a partial )Tj
-2.0145 -1.2182 TD
0.0527 Tw
(interest in the contributed property, and )Tj
/F4 1 Tf
1 -1.2545 TD
0 Tw
(€)Tj
/F1 1 Tf
1.0145 0 TD
0.2473 Tw
(any restrictions the taxpayer has placed on the use of )Tj
-2.0145 -1.2182 TD
0.0527 Tw
(the property. )Tj
0 -1.8909 TD
0.1636 Tw
(Sec. 1.170A–13\(b\)\(2\)\(ii\), Income Tax Regs.)Tj
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0 Tw
(30)Tj
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0.1636 Tw
(These facts are )Tj
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0.1127 Tw
(generally irrelevant to the deductibility of unreimbursed vol-)Tj
T*
0.1 Tw
(unteer expenses. Such expenses involve a monetary payment )Tj
T*
0.28 Tw
(by the taxpayer for which the taxpayer seeks a deduction )Tj
T*
0.1909 Tw
(equal to the monetary outlay. We conclude that the record-)Tj
T*
0.4655 Tw
(keeping requirements for money contributions in section )Tj
T*
0.1545 Tw
(1.170A–13\(a\), Income Tax Regs., govern Van Dusen’s foster-)Tj
T*
0.0527 Tw
(cat expenses.)Tj
8.558 0 0 7.15 214.4034 345.6797 Tm
0 Tw
(31)Tj
11 0 0 11 223.9197 342.6996 Tm
( )Tj
/F3 1 Tf
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(\(515\) )Tj
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/F1 1 Tf
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(note 12 for an explanation of why we refer to the documents as ‘‘check
copies’’. )Tj
5.446 0 0 4.55 152 191.4972 Tm
0 Tw
(33)Tj
7 0 0 7 159.196 189.6 Tm
0.1714 Tw
(We assume all of these documents have been properly ‘‘[maintained]’’
within the meaning )Tj
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(of sec. 1.170A–13\(a\)\(1\), Income Tax Regs. The IRS does not argue
that the ‘‘maintain’’ require-)Tj
T*
0.1857 Tw
(ment means Van Dusen had to keep records continuously from the time she
incurred the ex-)Tj
T*
0.1 Tw
(penses. Rather, the IRS contends that Van Dusen’s documents do not
satisfy the substantiation )Tj
T*
0.0514 Tw
(requirements regardless of how long they were kept. )Tj
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0 Tw
(34)Tj
7 0 0 7 159.196 144.6 Tm
0.08 Tw
(A canceled check is ‘‘A check bearing a notation that it has been paid
by the bank on which )Tj
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0.2086 Tw
(it was drawn.’’ Black’s Law Dictionary 269 \(9th ed. 2009\). Van Dusen’s
check copies bear no )Tj
T*
0.1657 Tw
(such notation and thus are not canceled checks. Rather, they are
photocopies of carbon copies )Tj
T*
0.0514 Tw
(of the original checks. See )Tj
/F2 1 Tf
12.5364 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
2.9765 0 TD
0.0514 Tw
(note 12. )Tj
11 0 0 11 156 646.5 Tm
0 Tw
(b. )Tj
/F2 1 Tf
1.1647 0 TD
0.0527 Tw
(Van Dusen’s Documentation Meets the Recordkeeping )Tj
0.3898 -1.2455 TD
(Requirements of Section 1.170A–13\(a\), Income Tax )Tj
T*
0 Tw
(Regs.)Tj
/F1 1 Tf
-1.5545 -1.9636 TD
0.3382 Tw
(Section 1.170A–13\(a\)\(1\), Income Tax Regs., requires the )Tj
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(taxpayer to maintain one of the following: )Tj
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0.0511 Tw
(\(i\) A cancelled [sic] check. )Tj
0 -1.2889 TD
0.1644 Tw
(\(ii\) A receipt from the donee charitable organization showing the name
)Tj
-1 -1.2222 TD
0.0978 Tw
(of the donee, the date of the contribution, and the amount of the
contribu-)Tj
T*
0.1378 Tw
(tion. A letter or other communication from the donee charitable
organiza-)Tj
T*
0.2822 Tw
(tion acknowledging receipt of a contribution and showing the date and
)Tj
T*
0.0511 Tw
[(amount of the contribution constitutes a receipt *)-555.6(*)-555.6(*)0(
. )]TJ
1 -1.2889 TD
0.1444 Tw
(\(iii\) In the absence of a canceled check or receipt from the donee
chari-)Tj
-1 -1.2222 TD
0.12 Tw
(table organization, other reliable written records showing the name of
the )Tj
T*
0.0511 Tw
(donee, the date of the contribution, and the amount of the contribution.
)Tj
11 0 0 11 145 454.0998 Tm
0.2909 Tw
(In determining whether Van Dusen has substantiated her )Tj
0 -1.1818 TD
0.1382 Tw
(payments for veterinary services, pet supplies, cleaning sup-)Tj
T*
0.1091 Tw
(plies, and utilities, we look to the following records that Van )Tj
T*
0.0582 Tw
(Dusen introduced into evidence: check copies,)Tj
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0 Tw
(32)Tj
11 0 0 11 394.8026 415.0998 Tm
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(bank account )Tj
-22.7093 -1.1818 TD
0.1418 Tw
(statements, credit card statements, a Thornhill Pet Hospital )Tj
T*
0.1055 Tw
(client account history, a Costco purchase history, Pacific Gas )Tj
T*
0.2127 Tw
(& Electric invoices, a Waste Management payment history, )Tj
T*
0.1273 Tw
(and an East Bay Municipal Utility District billing history.)Tj
8.558 0 0 7.15 453.6266 366.0799 Tm
0 Tw
(33)Tj
11 0 0 11 463.143 363.0997 Tm
( )Tj
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0.1764 Tw
(We find that Van Dusen’s records are sufficient to substan-)Tj
T*
0.0527 Tw
(tiate all her foster-cat expenses of less than $250. )Tj
1 -1.2364 TD
0.5 Tw
(Van Dusen’s documents are not canceled checks)Tj
8.558 0 0 7.15 434.6383 326.4798 Tm
0 Tw
(34)Tj
11 0 0 11 452.6947 323.4996 Tm
(or )Tj
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0.4091 Tw
(receipts from the donee charitable organization, Fix Our )Tj
T*
0.5964 Tw
(Ferals. Nor are her documents ‘‘other reliable written )Tj
T*
0.3309 Tw
(records’’, which are defined by section 1.170A–13\(a\)\(1\)\(iii\), )Tj
T*
0.2782 Tw
(Income Tax Regs., as records that show ‘‘the name of the )Tj
T*
0.2236 Tw
(donee, the date of the contribution, and the amount of the )Tj
T*
0.1055 Tw
(contribution.’’ Van Dusen’s documents do not show the name )Tj
T*
0.0982 Tw
(of the donee, which is Fix Our Ferals. Instead they show the )Tj
T*
0.2382 Tw
(names of the entities she paid. Van Dusen’s documents do )Tj
/F3 1 Tf
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0 Tw
[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00019)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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(534)Tj
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(\(515\) )Tj
-26.4644 0 TD
0.0511 Tw
(136 UNITED STATES TAX COURT REPORTS )Tj
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(not show the amounts of her contributions to Fix Our Ferals. )Tj
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0.3509 Tw
(Instead they show the amounts of her cat-care expenses, )Tj
T*
0.3073 Tw
(which invariably have a nondeductible component because )Tj
T*
0.0891 Tw
(some of her cats were pet cats. Thus Van Dusen’s documents )Tj
T*
0.2236 Tw
(do not strictly comply with section 1.170A–13\(a\)\(1\), Income )Tj
T*
0.0527 Tw
(Tax Regs. )Tj
1 -1.1636 TD
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(Nonetheless, we find that Van Dusen has substantially )Tj
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(complied with section 1.170A–13\(a\)\(1\), Income Tax Regs. We )Tj
T*
0.2436 Tw
(analogize Van Dusen’s situation to that of the taxpayer in )Tj
/F2 1 Tf
T*
0.2073 Tw
(Bond v. Commissioner)Tj
/F1 1 Tf
10.7646 0 TD
(, 100 T.C. 32 \(1993\). In )Tj
/F2 1 Tf
12.1007 0 TD
0 Tw
(Bond)Tj
/F1 1 Tf
2.444 0 TD
0.2073 Tw
(, a tax-)Tj
-25.3093 -1.1727 TD
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(payer donated two blimps to a charitable organization. )Tj
/F2 1 Tf
26.313 0 TD
0 Tw
(Id. )Tj
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1.6704 0 TD
(at )Tj
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0.36 Tw
(33. Section 1.170A–13\(c\)\(2\)\(i\), Income Tax Regs., required )Tj
T*
0.1709 Tw
(him to obtain a document appraising the two blimps. )Tj
/F2 1 Tf
26.2473 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.7449 0 TD
(at )Tj
-27.9922 -1.1727 TD
0.1582 Tw
(38–39. The regulation required that the appraisal document )Tj
T*
0.1236 Tw
(contain specific items of information. )Tj
/F2 1 Tf
17.9523 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.6976 0 TD
0.1236 Tw
(The taxpayer failed )Tj
-19.6499 -1.1727 TD
0.2236 Tw
(to obtain a separate written appraisal. )Tj
/F2 1 Tf
19.4209 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.7976 0 TD
0.2236 Tw
(at 34. However, )Tj
-21.2186 -1.1727 TD
0.4055 Tw
(the taxpayer attached a Form 8283, Noncash Charitable )Tj
T*
0.1582 Tw
(Contributions, on which an appraiser had recorded informa-)Tj
T*
0.0527 Tw
(tion about the value of the two blimps. )Tj
/F2 1 Tf
18.4819 0 TD
0 Tw
(Id.)Tj
-17.4819 -1.1636 TD
(Bond )Tj
/F1 1 Tf
3.2875 0 TD
0.5655 Tw
(distinguished between a regulatory requirement )Tj
-4.2875 -1.1727 TD
0.2418 Tw
(relating to ‘‘the substance or essence of the statute’’, strict )Tj
T*
0.1273 Tw
(adherence to which is mandatory, and a requirement that is )Tj
T*
0.1964 Tw
(merely ‘‘procedural or directory’’, which may be satisfied by )Tj
T*
0.5655 Tw
(substantial compliance. )Tj
/F2 1 Tf
12.337 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
2.1395 0 TD
0.5655 Tw
(at 41. )Tj
/F2 1 Tf
4.0219 0 TD
0 Tw
(Bond )Tj
/F1 1 Tf
3.2875 0 TD
0.5655 Tw
(held that the )Tj
-21.7858 -1.1727 TD
0.3964 Tw
(reporting requirements of section 1.170A–13, Income Tax )Tj
T*
0.1182 Tw
(Regs., are directory and require only substantial compliance. )Tj
/F2 1 Tf
T*
0 Tw
(Id. )Tj
/F1 1 Tf
1.7613 0 TD
0.1873 Tw
(The Court further held that because substantially all of )Tj
-1.7613 -1.1727 TD
0.4727 Tw
(the information required in an appraisal document was )Tj
T*
0.1436 Tw
(recorded on the Form 8283, the taxpayer had complied with )Tj
T*
0.1073 Tw
(the regulatory requirement to obtain an appraisal document. )Tj
/F2 1 Tf
T*
0 Tw
(Id. )Tj
/F1 1 Tf
1.6267 0 TD
0.0527 Tw
(at 42. )Tj
-0.6267 -1.1636 TD
0.1891 Tw
(Returning to Van Dusen, the relevant regulatory require-)Tj
-1 -1.1727 TD
0.3327 Tw
(ment is section 1.170A–13\(a\)\(1\), Income Tax Regs., which )Tj
T*
0.2091 Tw
(allows a taxpayer to rely on canceled checks to record con-)Tj
T*
0.2945 Tw
(tributions of money. Under )Tj
/F2 1 Tf
13.9753 0 TD
0 Tw
(Bond)Tj
/F1 1 Tf
2.444 0 TD
0.2945 Tw
(, Van Dusen’s documents )Tj
-16.4193 -1.1727 TD
0.3164 Tw
(are legitimate substitutes for canceled checks. Van Dusen )Tj
T*
0.1691 Tw
(produced records of her expenses which contained all of the )Tj
T*
0.1782 Tw
(information that would have been on a canceled check. Her )Tj
0 -1.1818 TD
0.0564 Tw
(records show the name of the payee, the date of the payment, )Tj
T*
0.1345 Tw
(and the amount of the payment. \(A canceled check by a vol-)Tj
T*
0.1764 Tw
(unteer generally reflects the name of the payee, but it does )Tj
T*
0.1618 Tw
(not reflect the name of the charitable organization to which )Tj
/F3 1 Tf
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0 Tw
[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00020)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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(535)Tj
9 0 0 9 230.56 675.5 Tm
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(VAN DUSEN v. COMMISSIONER )Tj
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(\(515\) )Tj
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5.446 0 0 4.55 152 280.7971 Tm
(35)Tj
7 0 0 7 159.196 278.8999 Tm
0.1086 Tw
(As noted above, sec. 1.170A–13\(f\)\(10\), Income Tax Regs., partially
incorporates the require-)Tj
-2.028 -1.2714 TD
0.14 Tw
(ments of sec. 1.170A–13\(a\), Income Tax Regs., for unreimbursed
volunteer expenses of $250 or )Tj
T*
0.1486 Tw
(more. See )Tj
/F2 1 Tf
5.0942 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
3.0736 0 TD
0.1486 Tw
(note 28. In what appears to be an attempt to correct the inadequacies of
sec. )Tj
-8.1678 -1.2714 TD
0.06 Tw
(1.170A–13\(a\), Income Tax Regs., as a recordkeeping requirement for
unreimbursed volunteer ex-)Tj
0 -1.2857 TD
0.22 Tw
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1.170A–13\(a\), Income Tax )Tj
T*
0.08 Tw
(Regs., need be satisfied only to the extent necessary ‘‘to substantiate
the amount of the )Tj
/F2 1 Tf
41.5777 0 TD
0 Tw
(expendi-)Tj
-41.5777 -1.2857 TD
(tures)Tj
/F1 1 Tf
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0.0514 Tw
(’’. \(Emphasis added.\) )Tj
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(36)Tj
7 0 0 7 159.196 216.3999 Tm
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(‘‘[O]ther reliable written records’’ must, by definition, also be
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0.2829 Tw
(determined by the circumstances, including whether the records were
contemporaneous and )Tj
T*
0.2543 Tw
(whether the records were regularly kept. Sec. 1.170A–13\(a\)\(2\)\(i\),
Income Tax Regs. Further-)Tj
T*
0.0657 Tw
(more, the information required by sec. 1.170A–13\(a\)\(1\)\(iii\),
Income Tax Regs. \(the ‘‘other reliable )Tj
T*
0.1886 Tw
(written records’’ provision\), must be stated on the taxpayer’s return
if required by the return )Tj
T*
0.0514 Tw
(form or its instructions. Sec. 1.170A–13\(a\)\(2\)\(ii\), Income Tax
Regs. )Tj
1 -1.2571 TD
0.1257 Tw
(Van Dusen’s records satisfy the reliability requirement of sec. 1.170A–
13\(a\)\(2\)\(i\), Income Tax )Tj
-1 -1.2857 TD
0.08 Tw
(Regs. The documents were made contemporaneously and in the course of
regular recordkeeping. )Tj
T*
0.1314 Tw
(The check copies faithfully duplicate the original checks, which Van
Dusen wrote in 2004. Van )Tj
T*
0.1886 Tw
(Dusen’s credit card company, Van Dusen’s bank, and Pacific Gas &
Electric issued her state-)Tj
T*
0.1057 Tw
(ments in 2004 based on electronic compilations of transactions at the
time. Similarly, Thornhill )Tj
28.5971 -1.2857 TD
0 Tw
(Continued)Tj
11 0 0 11 145 646.5 Tm
0.1727 Tw
(the volunteer’s services are rendered. It might be useful for )Tj
0 -1.1727 TD
0.1909 Tw
(the volunteer to keep records of the name of the charitable )Tj
T*
0.1273 Tw
(organization, but it is not our role to impose such a require-)Tj
T*
0.2836 Tw
(ment in the absence of a specific regulatory requirement.\) )Tj
T*
0.2418 Tw
(Therefore, Van Dusen has substantially complied with sec-)Tj
T*
0.0527 Tw
(tion 1.170A–13\(a\)\(1\), Income Tax Regs. )Tj
1 -1.1636 TD
0.1964 Tw
(An objection might be raised that the substantial compli-)Tj
-1 -1.1727 TD
0.0909 Tw
(ance doctrine should not apply to Van Dusen because section )Tj
T*
0.0527 Tw
(1.170A–13\(a\)\(1\), Income Tax Regs., specifies what records are )Tj
T*
0.2364 Tw
(valid substitutes for canceled checks. The regulation states )Tj
T*
0.2145 Tw
(that the taxpayer can maintain a canceled check, a receipt )Tj
T*
0.26 Tw
(from the donee, or ‘‘In the absence of a canceled check or )Tj
T*
0.1055 Tw
(receipt from the donee charitable organization, other reliable )Tj
T*
0.1836 Tw
(written records showing the name of the donee, the date of )Tj
T*
0.1273 Tw
(the contribution, and the amount of the contribution.’’ )Tj
/F2 1 Tf
26.2063 0 TD
0 Tw
(Id. )Tj
/F1 1 Tf
1.7013 0 TD
(In )Tj
-27.9076 -1.1727 TD
0.1236 Tw
(specifying what documents are valid substitutes for canceled )Tj
T*
0.1891 Tw
(checks, though, the regulation was plainly not written with )Tj
T*
0.2455 Tw
(unreimbursed volunteer expenses in mind. It requires sub-)Tj
T*
0.1145 Tw
(stitute records to reflect the name of the donee, even though )Tj
T*
0.1873 Tw
(canceled checks for unreimbursed volunteer expenses would )Tj
T*
0.1636 Tw
(reflect the name of the payee. It requires substitute records )Tj
T*
0.2109 Tw
(to reflect the amount of the contribution, even though can-)Tj
T*
0.5309 Tw
(celed checks for unreimbursed volunteer expenses often )Tj
T*
0.0745 Tw
(reflect a nondeductible component.)Tj
8.558 0 0 7.15 326.482 352.8799 Tm
0 Tw
(35)Tj
11 0 0 11 339.8583 349.8998 Tm
0.0745 Tw
(Van Dusen’s documents )Tj
-17.7144 -1.1727 TD
0.0691 Tw
(fail to qualify as ‘‘other reliable written records’’ only because )Tj
T*
0.1364 Tw
(the regulation was not written with unreimbursed volunteer )Tj
T*
0.3455 Tw
(expenses in mind.)Tj
8.558 0 0 7.15 245.6675 314.1799 Tm
0 Tw
(36)Tj
11 0 0 11 262.0239 311.1998 Tm
0.3455 Tw
(This failure should not preclude the )Tj
-10.6385 -1.1727 TD
0.0527 Tw
(application of the substantial compliance doctrine in )Tj
/F2 1 Tf
24.8722 0 TD
0 Tw
(Bond)Tj
/F1 1 Tf
2.444 0 TD
(. )Tj
/F3 1 Tf
6.5 0 0 6.5 25 20 Tm
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[(VerDate 0ct 09 2002 )-1076.9(10:03 May 31, 2013)-1076.9(Jkt 372897)1076.9(PO 20009)-1076.9(Frm 00021)-1076.9(Fmt 3851)-1076.9(Sfmt 3851)1076.9(V:\\FILES\\VANDUSEN.136)-1076.9(SHEILA)]TJ
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(536)Tj
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(\(515\) )Tj
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(136 UNITED STATES TAX COURT REPORTS )Tj
ET
0 G
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195 243.3 l
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7 0 0 7 145 234.6 Tm
0.0771 Tw
(Pet Hospital, Costco, Waste Management, and East Bay Municipal Utility
District recorded Van )Tj
0 -1.2857 TD
0.1457 Tw
(Dusen’s payments in their computer systems in 2004, and later retrieved
the data in response )Tj
T*
0.0514 Tw
(to her customer service inquiries. )Tj
1 -1.2857 TD
0.2343 Tw
(Van Dusen’s tax return did not need to disclose any information required
by sec. 1.170A–)Tj
-1 -1.2857 TD
0.1771 Tw
(13\(a\)\(1\)\(iii\), Income Tax Regs. Although Van Dusen submitted Form
8283, which requires the )Tj
T*
0.1486 Tw
(name of the donee, the date of the contribution, and the amount of the
contribution—informa-)Tj
T*
0.1114 Tw
(tion required under sec. 1.170A–13\(a\)\(1\)\(iii\), Income Tax Regs.—
Van Dusen did not need to file )Tj
T*
0.1029 Tw
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not apply to out-of-pocket )Tj
T*
0.16 Tw
(expenses incurred for volunteer work. \(Although IRS form instructions
are generally not bind-)Tj
T*
0.18 Tw
(ing, see )Tj
/F2 1 Tf
4.1201 0 TD
0 Tw
(supra )Tj
/F1 1 Tf
3.1051 0 TD
0.18 Tw
(note 29, we cite the form instructions here because sec. 1.170A–
13\(a\)\(2\)\(ii\), In-)Tj
-7.2251 -1.2857 TD
0.3457 Tw
(come Tax Regs., directs the taxpayer to furnish the information required
by sec. 1.170A–)Tj
T*
0.2057 Tw
(13\(a\)\(1\)\(iii\), Income Tax Regs., on the taxpayer’s return if
required by the return form or its )Tj
T*
0.1057 Tw
(instructions.\) On her tax return, Van Dusen simply had to enter the
total amount of her mone-)Tj
T*
0.0514 Tw
(tary contributions \(including out-of-pocket expenses\)—which she did.
)Tj
11 0 0 11 156 646.5 Tm
0.0782 Tw
(We conclude that Van Dusen has substantiated all the vet-)Tj
-1 -1.1818 TD
0.1709 Tw
(erinary, pet supply, cleaning supply, and utility expenses of )Tj
T*
0.1164 Tw
(less than $250. As discussed earlier, these expenses must be )Tj
T*
0.3309 Tw
(adjusted to exclude amounts not attributable to foster-cat )Tj
T*
0.4327 Tw
(care. After such adjustments are made, Van Dusen can )Tj
T*
0.2255 Tw
(deduct 90 percent of her less-than-$250 veterinary and pet )Tj
T*
0.6073 Tw
(supply expenses and 50 percent of her less-than-$250 )Tj
T*
0.0527 Tw
(cleaning supply and utility expenses. )Tj
1 -1.8 TD
0 Tw
(2. )Tj
/F2 1 Tf
1.1647 0 TD
0.0527 Tw
(Van Dusen Has Not Met the Substantiation Require-)Tj
0.3898 -1.1636 TD
(ments for Her Foster-Cat Expenses of $250 or More)Tj
/F1 1 Tf
23.732 0 TD
0 Tw
(.)Tj
-25.2865 -1.8909 TD
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(To claim a charitable-contribution deduction of $250 or )Tj
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(a contemporaneous written acknowledgment from the donee )Tj
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(Tax Regs. A taxpayer who incurs unreimbursed expenses )Tj
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(‘‘incident to the rendition of services’’ is treated as having )Tj
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(obtained a contemporaneous written acknowledgment if the )Tj
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(1.170A–13\(a\), Income Tax Regs.] to substantiate the amount )Tj
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(statement from the donee organization containing: )Tj
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(\(A\) A description of the services provided by the taxpayer; )Tj
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(\(B\) A statement of whether or not the donee organization provides any
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(\(C\) [A description and good faith estimate of the value of any goods
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(services provided by the donee organization]. )Tj
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(Ferals treasurer in 2008 as proof of contemporaneous written
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(2005. The date by which Van Dusen was required to obtain )Tj
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(Neither party, however, has identified which portions of the )Tj
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($250.)Tj
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(a portion of her household utility bills. We hold that section )Tj
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