The Tax Court has denied deductions claimed for charitable contributions totaling about $18,000 over two years because the taxpayer did not have adequate substantiation. Even in the case of small gifts to organizations that sound like charities, the Court said the taxpayer had not shown that the organizations operated exclusively for tax-exempt purposes at the time of the gifts. The Court first found the amounts claimed to be inaccurate and some of the items designated on the bank statements as contributions were “questionable … because they include purchases from Wawa and Tobacco Express, ATM withdrawals, and checks paid to cash.” The taxpayer claimed he could not identify the charities...