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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 | |
Abstract:
Revisions to substantiation, recordkeeping, and reporting requirements under section 170 are provided to implement statutory changes. |
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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 |
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Timetable:
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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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7003 Fax:855 576-2336 Email: charles.w.gorham@irscounsel.treas.gov |