# Substantiation Requirement for Certain Contributions
> **IRS** · Final and temporary regulations. · Published 1995-10-12 · Effective 1994-01-01 · 60 FR 53126
## Document
- **Document number:** 95-25058
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 53126
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-10-12
- **Effective date:** 1994-01-01
- **Treasury docket:** TD 8623
## Abstract

This document contains final regulations that provide guidance regarding the substantiation requirements for charitable contributions of $250 or more contained in section 170(f)(8) of the Internal Revenue Code. The guidance contained in these final regulations will affect organizations described in section 170(c) and individuals and entities that make payments to those organizations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/10/12/95-25058/substantiation-requirement-for-certain-contributions)
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