. Tax Research Assignment

Jonathan and Naomi Struebel provided you the following information about their charitable possible charitable contributions. Cash contribution to a family whose house burned down $1,000 Time worked as a volunteer at the local food bank (5 hours @ $50 per hour) 250 Cash contribution to the Baptist Church (Receipt provided) 500 Cash contribution to United Way (Naomi could not find the receipt but indicated she thought it was $300) 300

In addition, the Struebels hosted an exchange student, Roberto Santaspago for nine months. Roberto was part of International Student Exchange Programs (a qualified organization). Roberto attended eleventh grade at the local high school. The Struebels did not claim Roberto as a dependent but paid the following items for his well-being: food and clothing $1,500, medical care $300, fair value of lodging $2,800, and Entertainment $100. They would like to know if any of the amounts listed for Roberto can be deducted as charitable contributions.

Instructions: Prepare a client letter for Mr. and Mrs. Struebel question on their charitable contributions. How much of the items listed can they claim? Be sure to include the total amount that can be deducted as a charitable contribution and any substantiation requirements. Use IRS Publication 526 available from www.irs.gov. An example of a client letter for this class is available at Sample Client Letter Link.