Format for entries: A single space is used after any punctuation mark. When dividing a long word or URL onto two lines, put hyphen, slash, or period at the end of the line. Do not add a hyphen to a URL that was not originally there. Never begin a new line with a punctuation mark. Double-space all lines in a bibliography entry. Do not indent the first line of a bibliography entry, indent second and subsequent lines 5 spaces, or 1/2″ ( cm) from the left margin. Please see Chapter 11. Guidelines on How to Write a Bibliography for details.
Based on our research, you can deduct most of the fines you paid to the Slammin-Jammin Club as a charitable contribution since they are in the nature of gifts per Duberstein, a 1960 Supreme Court decision. In this judicial case, the taxpayer received a Cadillac in return for periodically giving names of potential customers to a business associate. The Supreme Court held that the Cadillacs value was gross income to the taxpayer since the donors intent to make a gift was the key factor establishing the transfer as a gift. Similarly, you intended to make a gift to the American Red Cross. You voluntarily joined the club and were aware from the beginning that the bulk of fines you paid would benefit the American Red Cross. Thus, you are entitled to a deduction.