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Introduction

SECTION 4. INTERIM

Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States

GUIDANCE FOR REPORTING A CONTEMPORANEOUS WRITTEN ACKNOWLEDGMENT FURNISHED TO A DONOR IN 2005

For any contemporaneous written acknowledgment furnished to a donor on or before December 31, 2005, a donee organization may report to the Service the information contained in such acknowledgment by filing either Copy A of Form 1098–C or a copy of the acknowledgment. Electronic/magnetic media filing of Form 1098–C is permitted, but not required. Reports filed on paper should be transmitted with Form 1096 and sent to the Internal Revenue Service Center, Ogden, UT 84201–0027, by February 28, 2006. Even though it files a copy of an acknowledgment instead of a Form 1098–C, the donee organization should check the box on the transmittal Form 1096 that indicates a Form 1098–C is being filed. But if a donee organization already filed a report with the Service in a reasonable manner before January 6, 2006, it need not resubmit such report.

The guidance in this section supersedes any instruction to the contrary in the 2005 Instructions for Form 1098–C.

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▸Contents — Internal Revenue Bulletin 2006-4
Internal Revenue Bulletin 2006-4

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