Temporary 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 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).