federal_register: 2015-23291

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2015-23291 Substantiation Requirement for Certain Contributions Proposed Rule This document contains proposed regulations to implement the exception to the "contemporaneous written acknowledgement" requirement for substantiating charitable contribution deductions of $250 or more. These proposed regulations provide rules concerning the time and manner for donee organizations to file information returns that report the required information about contributions (donee reporting). 2015-09-17 2015 9 https://www.federalregister.gov/documents/2015/09/17/2015-23291/substantiation-requirement-for-certain-contributions https://www.govinfo.gov/content/pkg/FR-2015-09-17/pdf/2015-23291.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations to implement the exception to the "contemporaneous written acknowledgement" requirement for substantiating charitable contribution deductions of $250 or more. These proposed regulations provide rules... 1545-BL94

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