Show Contributions Demand Proof Salt Lake City Utah-Failure Utah to substantiate con contributions con conr caused some taxpayers taxpayers tax tax- payers to lose all or part of the amount claimed as a deduction last year Substantiation of charitable contributions is one of the most frequent problems encountered in the audit of tax returns Roland V. V Wise District Director tor tor- of Internal Revenue re reminded reminded reminded re- re minded Utah taxpayers today Another problem in the contribution contribution contribution con con- area showing up on last years year's returns was the taxpayer who deducted the full amount paid for a ticket to a charity ball theatre benefit or ban ban- Mr Wise said that only part of the ticket price in excess of the value received by the buyer may be considered a charitable contribution When you pay 10 for a ticket to a charity banquet and receive a ameal ameal ameal meal that would normally c co cost o s t 4 then only 6 of your ticket may be considered a charitable charit charit- able gift he said To help taxpayers av avoid id this mistake on 1967 returns IRS has requested all charitable selling tickets to fund raising affairs to clearly indicate on the ticket that is deductible Identifying the deductible portion of the ticket price should end this problem Mr Wise said |