83_FR_46002 83 FR 45826 - Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction

83 FR 45826 - Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 176 (September 11, 2018)

Page Range45826-45827
FR Document2018-19679

This document contains corrections to final regulations (TD 9836) that were published in the Federal Register on Monday, July 30, 2018. The final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions.

Federal Register, Volume 83 Issue 176 (Tuesday, September 11, 2018) 
[Federal Register Volume 83, Number 176 (Tuesday, September 11, 2018)]
[Rules and Regulations]
[Pages 45826-45827]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-19679]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9836]
RIN 1545-BH62


Substantiation and Reporting Requirements for Cash and Noncash 
Charitable Contribution Deductions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations (TD 
9836) that were published in the Federal Register on Monday, July 30, 
2018. The final regulations provide guidance concerning substantiation 
and reporting requirements for cash and noncash charitable 
contributions.

DATES: This correction is effective September 11, 2018 and applicable 
July 30, 2018.

FOR FURTHER INFORMATION CONTACT: Charles Gorham at (202) 317-5091 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9836) that are the subject of this 
correction are under section 170 of the Internal Revenue Code.

[[Page 45827]]

Need for Correction

    As published July 30, 2018 (83 FR 36417), the final regulations (TD 
9836) contain an error that needs to be corrected.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendments:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority:  26 U.S.C. 7805 * * *

0
Par. 2. Section 1.170A-1 is amended by revising the third sentence of 
paragraph (a) to read as follows:


Sec.  1.170A-1  Charitable, etc., contributions and gifts; allowance of 
deduction.

    (a) * * * For rules relating to record keeping and return 
requirements in support of deductions for charitable contributions 
(whether by an itemizing or nonitemizing taxpayer), see Sec. Sec.  
1.170A-13 (generally applicable to contributions on or before July 30, 
2018), 1.170A-14, 1.170A-15, 1.170A-16, 1.170A-17, and 1.170A-18. * * *
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-19679 Filed 9-10-18; 8:45 am]
BILLING CODE 4830-01-P

45826 Federal Register / Vol. 83, No. 176 / Tuesday, September 11, 2018 / Rules and Regulations Sibley, IA, Sibley Muni, RNAV (GPS)– Starkville, MS, George M Bryan, RNAV Hermiston, OR, Hermiston Muni, VOR– A, Orig (GPS) RWY 18, Amdt 2B A, Amdt 4 Waterloo, IA, Waterloo Rgnl, ILS OR Newark, NJ, Newark Liberty Intl, GLS Columbia, SC, Jim Hamilton L B Owens, LOC RWY 12, Amdt 10 RWY 4L, Amdt 1 GPS RWY 31, Orig-B, CANCELED Waterloo, IA, Waterloo Rgnl, LOC BC Newark, NJ, Newark Liberty Intl, GLS Columbia, SC, Jim Hamilton L B Owens, RWY 30, Amdt 12 RWY 4R, Amdt 1 LOC RWY 31, Amdt 2 Waterloo, IA, Waterloo Rgnl, RNAV Newark, NJ, Newark Liberty Intl, GLS Columbia, SC, Jim Hamilton L B Owens, (GPS) RWY 6, Amdt 1 RWY 22R, Amdt 1 RNAV (GPS) RWY 13, Orig Waterloo, IA, Waterloo Rgnl, RNAV Trenton, NJ, Trenton Mercer, ILS OR Columbia, SC, Jim Hamilton L B Owens, (GPS) RWY 12, Amdt 1 LOC RWY 6, Amdt 10D RNAV (GPS) RWY 31, Orig Waterloo, IA, Waterloo Rgnl, RNAV Trenton, NJ, Trenton Mercer, RNAV Pine Ridge, SD, Pine Ridge, RNAV (GPS) RWY 18, Amdt 1 (GPS) RWY 34, Orig-C (GPS) RWY 12, Orig Waterloo, IA, Waterloo Rgnl, RNAV Belen, NM, Belen Rgnl, RNAV (GPS) Pine Ridge, SD, Pine Ridge, RNAV (GPS) RWY 24, Amdt 1 RWY 21, Orig-A Waterloo, IA, Waterloo Rgnl, RNAV (GPS) RWY 30, Orig-C Belen, NM, Belen Rgnl, Takeoff Dallas-Fort Worth, TX, Dallas-Fort (GPS) RWY 30, Amdt 1 Minimums and Obstacle DP, Amdt 1B Waterloo, IA, Waterloo Rgnl, RNAV Worth Intl, RNAV (GPS) Y RWY 13R, Belen, NM, Belen Rgnl, VOR–A, Amdt (GPS) RWY 36, Amdt 1 Amdt 3 1B Waterloo, IA, Waterloo Rgnl, VOR RWY Odessa, TX, Odessa-Schlemeyer Field, New York, NY, LaGuardia, LOC RWY 6, Amdt 3B Takeoff Minimums and Obstacle DP, 31, Amdt 3C Waterloo, IA, Waterloo Rgnl, VOR RWY New York, NY, LaGuardia, VOR–H, Amdt 3A 12, Amdt 10B Amdt 3C Antigo, WI, Langlade County, RNAV Waterloo, IA, Waterloo Rgnl, VOR RWY New York, NY, Stewart Intl, RNAV (GPS) RWY 27, Amdt 1 18, Amdt 9 (GPS) RWY 9, Amdt 1D Stevens Point, WI, Stevens Point Muni, Waterloo, IA, Waterloo Rgnl, VOR RWY New York, NY, Stewart Intl, RNAV RNAV (GPS) RWY 3, Orig-B 24, Amdt 16C (GPS) RWY 16, Amdt 1C [FR Doc. 2018–18881 Filed 9–10–18; 8:45 am] Waverly, IA, Waverly Muni, VOR–A, Wellsville, NY, Wellsville Muni Arpt, BILLING CODE 4910–13–P Amdt 4 Tarantine Fld, LOC/DME RWY 28, Chicago, IL, Chicago O’Hare Intl, RNAV Amdt 4, CANCELED (GPS) PRM Y RWY 28L (CLOSE Wellsville, NY, Wellsville Muni Arpt, PARALLEL), Orig-A Tarantine Fld, RNAV (GPS) RWY 10, DEPARTMENT OF THE TREASURY Chicago, IL, Chicago O’Hare Intl, RNAV Amdt 1 (GPS) Y RWY 28L, Orig-A Internal Revenue Service Wellsville, NY, Wellsville Muni Arpt, Chicago, IL, Chicago O’Hare Intl, RNAV Tarantine Fld, RNAV (GPS) RWY 28, (GPS) Z RWY 28L, Orig-C 26 CFR Part 1 Harrisburg, IL, Harrisburg-Raleigh, Amdt 1 RNAV (GPS) RWY 24, Amdt 2A Dayton, OH, Dayton-Wright Brothers, [TD 9836] Evansville, IN, Evansville Rgnl, NDB–A, Amdt 3 RADAR–1, Amdt 7A Piqua, OH, Piqua Airport—Hartzell RIN 1545–BH62 Evansville, IN, Evansville Rgnl, VOR Field, RNAV (GPS) RWY 8, Orig-D RWY 4, Amdt 7A Piqua, OH, Piqua Airport—Hartzell Substantiation and Reporting South Bend, IN, South Bend Intl, ILS Field, RNAV (GPS) RWY 26, Orig-C Requirements for Cash and Noncash OR LOC RWY 9R, Amdt 10 Piqua, OH, Piqua Airport—Hartzell Charitable Contribution Deductions; South Bend, IN, South Bend Intl, ILS Field, VOR RWY 26, Amdt 6D Correction OR LOC RWY 27L, ILS RWY 27L SA Piqua, OH, Piqua Airport—Hartzell CAT I, ILS RWY 27L SA CAT II, Amdt Field, VOR–A, Amdt 13C AGENCY: Internal Revenue Service (IRS), 36 Eugene, OR, Mahlon Sweet Field, ILS Treasury. South Bend, IN, South Bend Intl, RNAV OR LOC RWY 16L, Amdt 2A ACTION: Correcting amendment. (GPS) RWY 9L, Amdt 1 Eugene, OR, Mahlon Sweet Field, ILS South Bend, IN, South Bend Intl, RNAV OR LOC RWY 16R, ILS RWY 16R SA SUMMARY: This document contains (GPS) RWY 18, Amdt 1B CAT I, ILS RWY 16R CAT II, ILS RWY corrections to final regulations (TD South Bend, IN, South Bend Intl, RNAV 16R CAT III, Amdt 38A 9836) that were published in the (GPS) RWY 27L, Orig-B Eugene, OR, Mahlon Sweet Field, RNAV Federal Register on Monday, July 30, South Bend, IN, South Bend Intl, RNAV (GPS) Y RWY 16L, Amdt 4 2018. The final regulations provide (GPS) RWY 27R, Amdt 1 Eugene, OR, Mahlon Sweet Field, RNAV guidance concerning substantiation and South Bend, IN, South Bend Intl, VOR (GPS) Y RWY 16R, Amdt 3 reporting requirements for cash and RWY 18, Amdt 7E Eugene, OR, Mahlon Sweet Field, RNAV noncash charitable contributions. Kingman, KS, Kingman Airport—Clyde (GPS) Y RWY 34L, Amdt 4 DATES: This correction is effective Cessna Field, RNAV (GPS) RWY 18, Eugene, OR, Mahlon Sweet Field, RNAV September 11, 2018 and applicable July Amdt 1 (GPS) Y RWY 34R, Amdt 4 30, 2018. Kingman, KS, Kingman Airport—Clyde Eugene, OR, Mahlon Sweet Field, Cessna Field, RNAV (GPS) RWY 36, Takeoff Minimums and Obstacle DP, FOR FURTHER INFORMATION CONTACT: Amdt 1 Amdt 7B Charles Gorham at (202) 317–5091 (not Indian Head, MD, Maryland, RNAV Eugene, OR, Mahlon Sweet Field, VOR– a toll-free number). daltland on DSKBBV9HB2PROD with RULES (GPS) RWY 2, Amdt 1B A, Amdt 7B SUPPLEMENTARY INFORMATION: Cheboygan, MI, Cheboygan County, Eugene, OR, Mahlon Sweet Field, VOR Background Takeoff Minimums and Obstacle DP, OR TACAN RWY 16R, Amdt 5C Amdt 3A Eugene, OR, Mahlon Sweet Field, VOR The final regulations (TD 9836) that New Hudson, MI, Oakland Southwest, OR TACAN RWY 34L, Amdt 6 are the subject of this correction are Takeoff Minimums and Obstacle DP, Hermiston, OR, Hermiston Muni, RNAV under section 170 of the Internal Amdt 2A (GPS)–B, Amdt 1 Revenue Code. VerDate Sep<11>2014 16:11 Sep 10, 2018 Jkt 244001 PO 00000 Frm 00016 Fmt 4700 Sfmt 4700 E:\FR\FM\11SER1.SGM 11SER1

Federal Register / Vol. 83, No. 176 / Tuesday, September 11, 2018 / Rules and Regulations 45827 Need for Correction race. This deviation allows the bridge to ENVIRONMENTAL PROTECTION As published July 30, 2018 (83 FR remain in the closed-to-navigation AGENCY 36417), the final regulations (TD 9836) position. DATES: This deviation is effective from 40 CFR Part 52 contain an error that needs to be corrected. 7 a.m. through 10 a.m. on October 6, [EPA–R04–OAR–2015–0501; FRL–9983–43- 2018. Region 4] List of Subjects in 26 CFR Part 1 ADDRESSES: The docket for this Income taxes, Reporting and Air Plan Approval; North Carolina: New deviation, USCG–2018–0850, is recordkeeping requirements. Source Review for Fine Particulate available at http://www.regulations.gov. Matter (PM2.5) Correction of Publication Type the docket number in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ AGENCY: Environmental Protection Accordingly, 26 CFR part 1 is Click on Open Docket Folder on the line Agency (EPA). corrected by making the following associated with this deviation. ACTION: Final rule. correcting amendments: FOR FURTHER INFORMATION CONTACT: If PART 1—INCOME TAXES you have questions on this temporary SUMMARY: The Environmental Protection deviation, call or email Carl T. Hausner, Agency (EPA) is approving changes to ■ Paragraph 1. The authority citation Chief, Bridge Section, Eleventh Coast the North Carolina State for part 1 continues to read in part as Guard District; telephone 510–437– Implementation Plan (SIP), submitted follows: 3516, email Carl.T.Hausner@uscg.mil. by the North Carolina Department of Authority: 26 U.S.C. 7805 * * * SUPPLEMENTARY INFORMATION: The Environmental Quality (NC DEQ) California Department of Transportation through the Division of Air Quality, to ■ Par. 2. Section 1.170A–1 is amended EPA through a letter dated October 17, by revising the third sentence of has requested a temporary change to the operation of the Tower Drawbridge, 2017. This SIP submittal modifies North paragraph (a) to read as follows: Carolina’s Prevention of Significant mile 59.0, over Sacramento River, at § 1.170A–1 Charitable, etc., contributions Sacramento, CA. The drawbridge Deterioration (PSD) regulations and and gifts; allowance of deduction. navigation span provides a vertical includes the adoption of specific federal (a) * * * For rules relating to record clearance of 30 feet above Mean High provisions needed to meet the New keeping and return requirements in Water in the closed-to-navigation Source Review (NSR) permitting support of deductions for charitable position. The draw operates as required program requirements for the fine contributions (whether by an itemizing by 33 CFR 117.189(a). Navigation on the particulate matter (PM2.5) national or nonitemizing taxpayer), see waterway is commercial and ambient air quality standards (NAAQS). §§ 1.170A–13 (generally applicable to recreational. In addition, North Carolina’s October contributions on or before July 30, The drawspan will be secured in the 17, 2017, SIP submittal addresses 2018), 1.170A–14, 1.170A–15, 1.170A– closed-to-navigation position from 7 portions of the PSD requirements for the 16, 1.170A–17, and 1.170A–18. * * * a.m. to 10 a.m. on October 6, 2018, to infrastructure SIPs for the following * * * * * allow the community to participate in NAAQS: 1997 Annual and 24-hour the Sacramento Century Challenge PM2.5; 2006 24-hour PM2.5; 2008 lead; Martin V. Franks, bicycle race. This temporary deviation 2008 8-hour ozone; 2010 sulfur dioxide Chief, Publications and Regulations Branch, has been coordinated with the waterway (SO2); 2010 nitrogen dioxide (NO2); and Legal Processing Division, Associate Chief users. No objections to the proposed 2012 Annual PM2.5. As a result of this Counsel (Procedure and Administration). temporary deviation were raised. approval of North Carolina’s modified [FR Doc. 2018–19679 Filed 9–10–18; 8:45 am] Vessels able to pass through the bridge PSD regulations, EPA is also approving BILLING CODE 4830–01–P in the closed position may do so at any North Carolina’s submittal with respect time. The bridge will be able to open for to the related PSD infrastructure SIP emergencies and there is no immediate requirements for these NAAQS. In DEPARTMENT OF HOMELAND alternate route for vessels to pass. The addition, these approvals remove EPA’s SECURITY Coast Guard will also inform the users obligation to promulgate a Federal of the waterway through our Local and Implementation Plan (FIP) to meet the Coast Guard Broadcast Notices to Mariners of the relevant Clean Air Act (CAA or Act) change in operating schedule for the requirements. 33 CFR Part 117 bridge so that vessel operators can DATES: This rule is effective October 11, [Docket No. USCG–2018–0850] arrange their transits to minimize any 2018. impact caused by the temporary ADDRESSES: EPA has established a Drawbridge Operation Regulation; deviation. docket for this action under Docket Sacramento River, Sacramento, CA In accordance with 33 CFR 117.35(e), Identification No. EPA–R04–OAR– the drawbridge must return to its regular AGENCY: Coast Guard, DHS. 2015–0501. All documents in the docket operating schedule immediately at the ACTION:Notice of deviation from are listed on the www.regulations.gov end of the effective period of this drawbridge regulation. website. Although listed in the index, temporary deviation. This deviation some information is not publicly from the operating regulations is SUMMARY: The Coast Guard has issued a available, i.e., Confidential Business authorized under 33 CFR 117.35. temporary deviation from the operating Information or other information whose daltland on DSKBBV9HB2PROD with RULES schedule that governs the Tower Dated: September 5, 2018. disclosure is restricted by statute. Drawbridge across the Sacramento Carl T. Hausner, Certain other material, such as River, mile 59.0, at Sacramento, CA. The District Bridge Chief, Eleventh Coast Guard copyrighted material, is not placed on deviation is necessary to allow the District. the internet and will be publicly community to participate in the [FR Doc. 2018–19597 Filed 9–10–18; 8:45 am] available only in hard copy form. Sacramento Century Challenge bicycle BILLING CODE 9110–04–P Publicly available docket materials are VerDate Sep<11>2014 16:11 Sep 10, 2018 Jkt 244001 PO 00000 Frm 00017 Fmt 4700 Sfmt 4700 E:\FR\FM\11SER1.SGM 11SER1


Document Created: 2018-09-11 01:03:25
Document Modified: 2018-09-11 01:03:25
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionCorrecting amendment.
DatesThis correction is effective September 11, 2018 and applicable July 30, 2018.
ContactCharles Gorham at (202) 317-5091 (not a toll-free number).
FR Citation83 FR 45826 
RIN Number1545-BH62
CFR AssociatedIncome Taxes and Reporting and Recordkeeping Requirements
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