Department of the Treasury August 7, 2008 – Federal Register Recent Federal Regulation Documents

Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
Document Number: E8-17953
Type: Proposed Rule
Date: 2008-08-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
These proposed regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions under section 170 of the Internal Revenue Code (Code). The regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. The regulations provide guidance to individuals, partnerships, and corporations that make charitable contributions, and will affect any donor claiming a deduction for a charitable contribution after the date these regulations are published as final regulations in the Federal Register.
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