Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions; Correction
other · Treasury · Rule · Published 1997-02-14 · 62 FR 6874
Document
Document number
97-3654
Federal Register citation
62 FR 6874
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
Treasury
Publication date
1997-02-14
Treasury docket
TD 8690
Abstract
This document contains corrections to final regulations[TD 8690] which were published in the Federal Register for Monday, December 16, 1996 (61 FR 65946). The final regulations 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 contributing in excess of $75.