{"abstract":"This document contains proposed regulations to implement the exception to the \"contemporaneous written acknowledgement\" requirement for substantiating charitable contribution deductions of $250 or more. These proposed regulations provide rules concerning the time and manner for donee organizations to file information returns that report the required information about contributions (donee reporting).","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/09/17/2015-23291.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 55802","comment_url":null,"comments_close_on":"2015-12-16","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by December 16, 2015.","disposition_notes":null,"docket_ids":["REG-138344-13"],"dockets":[{"supporting_documents":[],"agency_name":null,"documents":[{"comment_count":38033,"comment_start_date":"2015-09-17","updated_at":"2023-02-28T23:56:21.320-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2015-0049-0001","allow_late_comments":null,"id":"IRS-2015-0049-0001","comment_end_date":"2015-12-17","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2015-0049","title":"Substantiation Requirement for Certain Contributions (REG-138344-13)"}],"document_number":"2015-23291","effective_on":null,"end_page":55805,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/09/17/2015-23291.xml","html_url":"https://www.federalregister.gov/documents/2015/09/17/2015-23291/substantiation-requirement-for-certain-contributions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-23291?publication_date=2015-09-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-09-17/2015-23291/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":11863,"last_updated":"2026-04-04 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-09-17/pdf/2015-23291.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-23291.pdf?1442407536","publication_date":"2015-09-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/09/17/2015-23291.txt","regulation_id_number_info":{"1545-BL94":{"issue":"201604","html_url":"https://www.federalregister.gov/regulations/1545-BL94/donee-substantiation-under-section-170-f-8-","title":"Donee Substantiation Under Section 170(f)(8)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201604&RIN=1545-BL94&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL94"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL94/donee-substantiation-under-section-170-f-8-","title":"Donee Substantiation Under Section 170(f)(8)"},"comments_count":38033,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0049","supporting_documents_count":0,"docket_id":"IRS-2015-0049","document_id":"IRS-2015-0049-0001","regulation_id_number":"1545-BL94","title":"Substantiation Requirement for Certain Contributions (REG-138344-13)","checked_regulationsdotgov_at":"2023-03-01T04:56:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":55802,"subtype":null,"title":"Substantiation Requirement for Certain Contributions","toc_doc":"Substantiation Requirement for Certain Contributions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":80}