contemporaneous written acknowledgment

In order for a taxpayer to obtain a charitable income tax deduction, or arguably to do a valid IRA rollover, the charity must issue an acknowledgment of the gift in accordance with Section 170(f)(8)(B) and Reg. Sec. 1.170A-13(f). This acknowledgment would include a statement that the donor did not receive any goods or services, in whole or in part, in consideration for the gift, other than intangible religious benefits (assuming the charity was a religious organization).