{"abstract":"This document contains final regulations that provide guidance regarding the substantiation requirements for charitable contributions of $250 or more contained in section 170(f)(8) of the Internal Revenue Code. The guidance contained in these final regulations will affect organizations described in section 170(c) and individuals and entities that make payments to those organizations.","action":"Final and temporary regulations.","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/1995/10/12/95-25058.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"602","title":26}],"citation":"60 FR 53126","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"January 1, 1994.","disposition_notes":null,"docket_ids":["TD 8623"],"dockets":[],"document_number":"95-25058","effective_on":"1994-01-01","end_page":53129,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1995/10/12/95-25058/substantiation-requirement-for-certain-contributions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/95-25058?publication_date=1995-10-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1995-10-12/95-25058/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":42,"last_updated":"2026-09-21 02:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1995-10-12/pdf/95-25058.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1995-10-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1995/10/12/95-25058.txt","regulation_id_number_info":{"1545-AS27":{"issue":"199510","html_url":"https://www.federalregister.gov/regulations/1545-AS27/substantiation-of-contributions-made-by-payroll-deduction","title":"Substantiation of Contributions Made by Payroll Deduction","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199510&RIN=1545-AS27&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AS27"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":53126,"subtype":null,"title":"Substantiation Requirement for Certain Contributions","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":60}