# Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions
> **IRS** · Final regulations. · Published 1996-12-16 · Effective 1996-12-16 · 61 FR 65946
## Document
- **Document number:** 96-31719
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 65946
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/16/96-31719/deductibility-substantiation-and-disclosure-of-certain-charitable-contributions)
---
*AI Analytics · CC0 1.0*