Since the passage of the Tax Cuts and Jobs Act of 2017, most Americans (nearly 90 percent) have opted to take the standard deduction on their federal tax returns, rather than itemize their deductions. This means many taxpayers haven’t needed to formally document their charitable contributions for tax-filing purposes.

However, there still are instances in which an individual’s charitable giving levels make itemizing the better approach, thus triggering the need for proper documentation. A new Legal Development by attorney and CPA Richard Hammar illustrates why.

See his full analysis of the case where a man made a number of donations to a religious charity, including a conference center, and why the Internal Revenue Service denied him a sizable deduction.

Also, find out if churches are legally required to issue donor receipts in this free article.