Internal Revenue Service January 8, 2016 – Federal Register Recent Federal Regulation Documents

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Substantiation Requirement for Certain Contributions; Withdrawal

Document Number: 2016-189

Type: Proposed Rule

Date: 2016-01-08

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document withdraws proposed regulations that would implement the statutory exception to the ``contemporaneous written acknowledgement'' requirement for substantiating charitable contribution deductions of $250 or more. The withdrawal affects persons that make charitable contributions and organizations that receive charitable contributions.

https://regulations.justia.com/regulations/fedreg/2016/01/08/2016-189.html