In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes that strict, detailed and overlapping substantiation requirements must be met for charitable deductions to be allowed, and generally there is no second chance if deadlines are missed or requirements aren't satisfied.
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Substantiating Charitable Gifts - Specimen Letter to Clients
New York Law Journal
October 24, 2012
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