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TREAS/IRS RIN: 1545-BH62 Publication ID: Spring 2010 
Title: Substantiation, Recordkeeping, and Reporting Requirements for Cash and Noncash Charitable Contributions 
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 
EO 13771 Designation: uncollected 
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  06/00/2010    
Additional Information: REG-140029-07 Drafting attorney: Nancy J. Lee (202) 622-5020 Reviewing attorney: Susan J. Kassell (202) 622-5020 Treasury attorney: Emily Lam (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:
Nancy J. Lee
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942
Fax:202 317-4982
Email: nancy.j.lee@irscounsel.treas.gov