SECTION 1. PURPOSE

This notice provides rules under § 170(f)(17) of the Internal Revenue Code (Code) for substantiating lump-sum charitable contributions made through the Combined Federal Campaign (CFC) or a similar program ( e.g., a United Way Campaign).

Taxpayers claiming charitable contribution deductions for cash, check, or other monetary gifts made in taxable years beginning after August 17, 2006, are subject to the recordkeeping requirements of § 170(f)(17), as added by section 1217 of the Pension Protection Act of 2006, P. L. 109–280, 120 Stat. 780 (2006) (PPA). To substantiate a deduction, § 170(f)(17) requires a taxpayer to maintain a bank record or a written communication from the donee showing the name of the donee organization, the date of the contribution, and the amount of the contribution.

The Internal Revenue Service and the Treasury Department expect to issue regulations under § 170 incorporating the recordkeeping requirements of § 170(f)(17). Taxpayers making lump-sum charitable contributions through the CFC or a similar program may rely on this notice to comply with § 170(f)(17) until those regulations are effective.