Finanse publiczne · 16.12.1996
Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions
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.