{"abstract":"This document contains final regulations that provide guidance regarding the allowance of certain charitable contribution deductions, the substantiation requirements for charitable contributions of $250 or more, and the disclosure requirements for quid pro quo contributions in excess of $75. The regulations will affect organizations described in section 170(c) and individuals and entities that make payments to these organizations.","action":"Final 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/1996/12/16/96-31719.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"61 FR 65946","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective December 16, 1996.","disposition_notes":null,"docket_ids":["TD 8690"],"dockets":[],"document_number":"96-31719","effective_on":"1996-12-16","end_page":65955,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/12/16/96-31719/deductibility-substantiation-and-disclosure-of-certain-charitable-contributions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-31719?publication_date=1996-12-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-12-16/96-31719/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":93,"last_updated":"2026-09-21 20:15:12 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-12-16/pdf/96-31719.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-12-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/12/16/96-31719.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T12:47:34Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":65946,"subtype":null,"title":"Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}