Deductibility, Substantiation, & Disclosure of
Certain Charitable Contributions

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [IA-44-94] RIN 1545-AS94

TITLE: Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking and notice of public hearing.

SUMMARY: This document contains proposed 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 proposed regulations will affect organizations described in section 170(c) and individuals and entities that make payments to those organizations.

DATES: Written comments must be received by November 1, 1995. Requests to appear and outlines of oral comments to be presented at the public hearing scheduled for November 1, 1995, must be received by October 11, 1995.

ADDRESSES: Send submissions to: CC: DOM: CORP: T: R(IA-44-94), Room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC: DOM: CORP: T: R(IA-44-94), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. The Public Hearing scheduled for November 1, 1995 at 10 a.m., will be held in the IRS Auditorium, 7th floor, 1111 Constitution Avenue, NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Jefferson K. Fox, 202-622-4930; concerning submissions and the hearing, Christina Vasquez, 202-622-6803. These are not toll-free numbers.

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