Finanse publiczne · 17.09.2015

Substantiation Requirement for Certain Contributions

This document contains proposed regulations to implement the exception to the "contemporaneous written acknowledgement" requirement for substantiating charitable contribution deductions of $250 or more. These proposed regulations provide rules concerning the time and manner for donee organizations to file information returns that report the required information about contributions (donee reporting).

Source: Federal Register — Department of the TreasuryOpen original release →

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