What additional items can a taxpayer expect the Service to request?
A.3 A taxpayer can expect the Service to request that the taxpayer provide, at a minimum, the easement document, appraisal, other written substantiation documents, proof of payment of transaction costs, and copies of returns for which the taxpayer claimed a charitable contribution deduction or carryover, as well as any other return affected by the resolution of the issue. If a flow-through entity made the donation, the Service will request that return as well. The Service will also request additional information regarding the exempt organization. This will include any agreements in connection with the transaction, all correspondence exchanged with the organization, the date and amount of any payment, and copies of any checks to, or for the benefit of, either the organization or the promoter. If the taxpayer received a state tax credit, related to the donation, that it sold or transferred, the Service may request information relating to the disposition of the tax credit and the taxpayer
