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How will a tax preparer or CPA verify if an organization is on the list or not, and how will you treat a donation that

How will a tax preparer or CPA verify if an organization is on the list or not, and how will you treat a donation that was made a prior year and carry over to this year with an organization that is no more on the list, but was on the list at that time of contribution? Please, cite an example.


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