Charitable Deduction: Taxpayers claimed a charitable contribution deduction primarily made up of checks written to their church for amounts larger than $250. The church acknowledged its receipt of the contributions on a year-end statement to the taxpayers, but there was no language concerning whether any goods or services were provided in consideration for the contributions, as required under IRC Sec. 170(f)(8) . The Tax Court disallowed the deduction and reminded taxpayers that the terms of the statute require an affirmative statement that no goods or services were received. David Durden , TC Memo 2012-140 (Tax Ct.)