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TREAS/IRS RIN: 1545-BP40 Publication ID: Fall 2019 
Title: ●Treatment of Payments to Charitable Entities in Return for Consideration 

The NPRM provides proposed amendments to the regulations under sections 162, 164, and 170. First, the proposed amendments provide safe harbors under section 162 for certain payments made by business entities to or for the use of an entity described in section 170(c) if the business entity receives, or expects to receive, a state or local tax credit in return. Second, the proposed amendments provide a safe harbor under section 164 for payments made to an entity described in section 170(c) by individuals who itemize deductions and receive or expect to receive a state or local tax credit in return. Third, the proposed amendments clarify the application of the quid pro quo principle under section 170 to benefits received or expected to be received by a donor from a third party.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.162-15    26 CFR 1.164-3    26 CFR 1.170A-1    26 CFR 1.170A-13   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 162    26 U.S.C. 164    26 U.S.C. 170   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-107431-19 (NPRM) Drafting Attorney: Mon L. Lam (202) 317-4859 Reviewing Attorney: Merrill Feldstein (202) 317-4902 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:
Mon Lam
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4859
Fax:855 576-2337