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Substantiating and Appraising Large Charitable Donations

A review of the applicable rules and decisions.
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Under the newly passed tax law, with the larger standard deduction, itemizing and claiming a deduction for charitable donations may no longer make sense for many taxpayers.1 However, for wealthier taxpayers, the rules haven’t changed, and charitable deduction opportunities will continue to be available as before—as will the many pitfalls associated with such planning. 

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