Finanse publiczne · 14/02/1997

Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions; Correction

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 — Department of the TreasuryOpen original release →

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