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TREAS/IRS RIN: 1545-BH62 Publication ID: Fall 2016 
Title: Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions 

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 U.S.C. 7805    26 U.S.C. 170(f)(11)   
Legal Deadline:  None
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  12/00/2016 
Additional Information: REG-140029-07 Drafting attorney: Charles W. Gorham (202) 317-5091 Reviewing attorney: Karin G. Gross (202) 317-7003 Treasury attorney: Elinor Ramey (202) 622-1325 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:
Charles W. Gorham
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7003
Fax:855 576-2336