| Davis v. United States | |
|---|---|
 | |
| Argued March 26, 1990 Decided May 21, 1990 | |
| Full case name | Davis, et ux. v. United States |
| Citations | 495 U.S. 472 (more) 110 S. Ct. 2014; 109 L. Ed. 2d 457; 1990 U.S. LEXIS 2571; 58 U.S.L.W. 4587; 90-1 U.S. Tax Cas. (CCH) ¶ 50,270; 65 A.F.T.R.2d (RIA) 1051 |
| Case history | |
| Prior | 664 F. Supp. 468 (D. Idaho 1987); 861 F.2d 558 (9th Cir. 1989). |
| Holding | |
| Charitable donations must be given to the qualified organization, not a member acting on its behalf. | |
| Court membership | |
| |
| Case opinion | |
| Majority | O'Connor, joined by unanimous |
| Laws applied | |
| 26 U.S.C. § 170 | |
Davis v. United States, 495 U.S. 472 (1990), was a case decided by the United States Supreme Court.[1] It concerned claims made by parents of two missionaries of the Church of Jesus Christ of Latter-day Saints, that their monetary contributions toward their sons' mission expenses constituted a "charitable contribution" under provisions of Treas. Reg. § 1.170A-1(g) (1989), a position that lower courts had rejected. In a unanimous decision, the Court ruled that these contributions could not be seen as "charitable contributions" under provisions of that statute.