This document withdraws proposed regulations that would implement the statutory exception to the ``contemporaneous written acknowledgement'' requirement for substantiating charitable contribution deductions of $250 or more. The withdrawal affects persons that make charitable contributions and organizations that receive charitable contributions.
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Substantiation Requirement for Certain Contributions; Withdrawal
This document withdraws proposed regulations that would implement the statutory exception to the ``contemporaneous written acknowledgement'' requirement for substantiating chari...
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81 FR 882
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“Substantiation Requirement for Certain Contributions; Withdrawal,” thefederalregister.org (January 8, 2016), https://thefederalregister.org/documents/2016-00189/substantiation-requirement-for-certain-contributions-withdrawal.