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)

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, 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]


=======================================================================
-----------------------------------------------------------------------

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.

-----------------------------------------------------------------------

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