Charitable Giving Case: Wilkes v Commissioner

Petitioners' donations to needy individuals are private gifts and are not deductible as charitable contributions. Also, petitioners' contributions to an individual for missionary work in South Africa are not deductible as charitable contributions because petitioners directed the contributions to an organization formed outside the United States. However, petitioners' contributions to authorized agents of a charitable organization and meeting the requirements of section 170 are deductible as charitable contributions. See Wilkes v. Commissioner of Internal Revenue, (USTC, April 22, 2010).