# Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions; Correction
> **Treasury** · Correction to final regulations. · Published 1997-02-14 · 62 FR 6874
## Document
- **Document number:** 97-3654
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 62 FR 6874
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/02/14/97-3654/deductibility-substantiation-and-disclosure-of-certain-charitable-contributions-correction)
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