Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 86

A deductible income tax charitable contribution can be made by means of the telephone. This can occur through use of a pay-by-phone account maintained at a financial institution. When the gift is made by transfer from this type of account, which the donor has initiated by telephone, the deduction arises on the date the financial institution makes the payment to the charitable organization.²⁹ In this instance, the financial institution is acting as the agent of the donor.³⁰