Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions
other · IRS · Rule · Published 1996-12-16 · Effective 1996-12-16 · 61 FR 65946
Document
Document number
96-31719
Federal Register citation
61 FR 65946
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-12-16
Effective date
1996-12-16
Treasury docket
TD 8690
Abstract
This document contains final regulations that provide guidance regarding the allowance of certain charitable contribution deductions, the substantiation requirements for charitable contributions of $250 or more, and the disclosure requirements for quid pro quo contributions in excess of $75. The regulations will affect organizations described in section 170(c) and individuals and entities that make payments to these organizations.