Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
other · IRS · Rule · Published 2018-07-30 · Effective 2018-07-30 · 83 FR 36417
Document
Document number
2018-15734
Federal Register citation
83 FR 36417
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2018-07-30
Effective date
2018-07-30
Treasury docket
TD 9836
Abstract
These final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions. The final regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. These regulations provide guidance to individuals, partnerships, and corporations that make charitable contributions.