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TREAS/IRS RIN: 1545-BH62 Publication ID: Fall 2013 
Title: Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions 
Abstract: Revisions to substantiation, recordkeeping, and reporting requirements under section 170 are provided to implement statutory changes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 170(f)(11)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/07/2008  73 FR 45908   
NPRM Comment Period End  11/05/2008    
Public Hearing  01/23/2009    
Final Action  12/00/2013 
Additional Information: REG-140029-07 Drafting attorney: Susan J. Kassell (202) 622-6861 Reviewing attorney: Karin G. Gross (202) 622-5020 Treasury attorney: Alexandra Minkovich (202) 622-5293 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Susan J. Kassell
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4045,
Washington, DC 20224
Phone:202 622-5020
Fax:202 622-7241
Email: susan.j.kassell@irscounsel.treas.gov