# Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction
> **IRS** · Correcting amendment. · Published 2018-09-11 · Effective 2018-09-11 · 83 FR 45826
## Document
- **Document number:** 2018-19679
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 45826
- **CFR reference:** 26 CFR 1
- **Publication date:** 2018-09-11
- **Effective date:** 2018-09-11
- **Treasury docket:** TD 9836
## Abstract

This document contains corrections to final regulations (TD 9836) that were published in the Federal Register on Monday, July 30, 2018. The final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/09/11/2018-19679/substantiation-and-reporting-requirements-for-cash-and-noncash-charitable-contribution-deductions)
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