Re: [MLUG - DISCUSSION] [Politics] Restrictions on Charitable Organizations (Stupid ones)

[Jonathan King <EMAIL:PROTECTED>]

On 12/1/05, Christian M. Cepel <EMAIL:PROTECTED> wrote:
> Shucks, I don't know what to believe now.  You are correct that it's
> very tricky.
>
> In one of the links Shannon sent it makes it sound like they are legally
> bound to honor the memo line:
> http://www.irs.gov/publications/p526/ar02.html#d0e491

I'm not seeing that the memo line is binding here.  It's not even mentioned:

> Quote...Generally, you can deduct your contributions of money or
> property that you make to, or for the use of, a qualified organization.
> A gift or contribution is "for the use of" a qualified organization when
> it is held in a legally enforceable trust for the qualified organization
> or in a similar legal arrangement.

A quick scan of the regs you linked to don't say anything about the
memo line of a check.

jking

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