These final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions. The final regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. These regulations provide guidance to individuals, partnerships, and corporations that make charitable contributions.
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Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
These final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions. The final regulations reflect the en...
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83 FR 36417
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“Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions,” thefederalregister.org (July 30, 2018), https://thefederalregister.org/documents/2018-15734/substantiation-and-reporting-requirements-for-cash-and-noncash-charitable-contribution-deductions.