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TREAS/IRS RIN: 1545-BL94 Publication ID: Spring 2014 
Title: ●Donee Substantiation under Section 170(f)(8) 
Abstract: Proposing regulations under 26 U.S.C. sections 170(f)(8)(D) or (E). Section 170(f)(8) generally provides a substantiation requirement for certain contributions of $250 or more; otherwise, no deduction is allowed. The substantiation requirement applies for a contribution of $250 or more, must be evidenced by a contemporaneous written acknowledgment ("CWA") from the donee organization, and must contain specific information. The source of our project is subsection (D) of the statute: a taxpayer is not required to acquire a CWA and provide the content information on its return if the contribution is reported by the donee organization, on such form and in accordance with regulations that the Secretary may prescribe. Our view is that absent regulations prescribed by the Secretary on how and in what form a donee organization could provide the appropriate information to the Service, subsection (D) is not applicable. Thus, a taxpayer cannot look to a donee organization to provide the substantiation required by section 170(f)(8). Subsection 170(f)(8)(D) is not self-executing (i.e., regulations must be prescribed before it is applicable). Taxpayers have challenged whether subsection 170(f)(8)(D) is applicable absent regulations (i.e., taxpayers argue that subsection (D) is self-executing). Accordingly, we are tentatively proposing that if a donee organization were to provide the information on its Form 990 that otherwise satisfies the substantiation requirements of section 170(f)(8), that information would satisfy the substantiation requirement only if (1) it were on the return (with extensions) for the year of the contribution to the donee organization, similar to the requirement under subsection (C) ("contemporaneous" requirement) and (2) included identical information to that required under subsection (B) ("content of acknowledgment" requirement). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 7805; 26 USC 170(f)(8) 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-138344-13 Drafting attorney: Martin L. Osborne (202) 317-7011 Reviewing attorney: Norma Rotunno (202) 317-7011 Treasury attorney: Ruth Madrigal (202) 317-7011 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL95 
Agency Contact:
Martin L Osborne
Attorney/Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7011
Fax:202 317-4883

 
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