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Abstract: 

Over and over we are reminded that charitable contributions are deductible only if adequately substantiated. The regulations require that, for a contribution in excess of $5,000, a qualified appraisal must be obtained, and a completed appraisal summary on Form 8283 must be attached to the return on which the donor’s deduction is claimed. And for a contribution of $250 or more, the donor must have in hand a receipt from the donee organization including a statement as to whether or not any goods or services were provided in connection with the contribution.

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