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Show hibited by the Internal Revenue Reve-nue Code. Mr. Wise said a contribution must actually be paid before the end of the tax year. This rule applies even to individual taxpayers who report on an accrual ac-crual basis. Taxpayers to!d allowance for contributions .Roland V. Wise, District Director Di-rector of the Utah District Internal In-ternal Revenue Service said today that many taxpayers ask what amount is allowed for contributions on the Federal Fed-eral return. He explained that the standard deduction is in lieu of all itemized deductions for contributions, interest, taxes, tax-es, medical exepnses and other deductions. Once the taxpayer elects to itemize these deductions, deduc-tions, he is allowed only what he actually paid. Of particular interest to this area is the status of missionary mission-ary contributions. Where payments pay-ments are made to a missionary mission-ary fund of a charitable organization organ-ization and the charitable organization or-ganization is given full control of the donated funds and discretion dis-cretion as to their use, such contributions qualify as deductible deduc-tible contributions. However, if the doner gives the contribution contribu-tion to the missionary, it is not a deductible contribution. If the donor gives the contributions contribu-tions to a charitable organization organiza-tion and the contributions are earmarked by the donor for a particular individual, they are treated in effect as being contributions con-tributions to the individual designated rather than to the charitable organization and represent personal expenses, the deduction of which is pro- |