The Tax Court decision is HERE
The appropriate section from Pub 526 is below
Acknowledgment. The acknowledgment must meet these tests.
It must be written.
It must include:
The amount of cash you contributed,
Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token
items and membership benefits),
A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious
A statement that the only benefit
you received was an intangible religious benefit, if that was the case.
does not need to describe or
estimate the value of an intangible religious benefit. An intangible
religious benefit is a benefit
that generally is not sold in
commercial transactions outside a donative (gift) context. An example is
admission to a religious
- The amount of cash you contributed,
You must get it on or before the earlier of:
The date you file your return for the year you make the contribution, or
The due date, including extensions, for filing the return.
- The date you file your return for the year you make the contribution, or