Bulletin No. 2008-51 December 22, 2008
ADMINISTRATIVE
Internal Revenue Bulletin 2008-51 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2008–122, page 1351. This document provides notice of a public hearing on proposed regulations (REG–140029–07, 2008–40 I.R.B. 828) relating to the substantiation and reporting requirements for cash and noncash charitable contributions under section 170 of the Code. The regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. The regulations provide guidance to individuals, partnerships, and corporations that make charitable contributions, and will affect any donor claiming a deduction for a charitable contribution after the date these regulations are published as final regulations in the Federal Register. The public hearing is scheduled for January 23, 2009.
December 22, 2008 2008–51 I.R.B.
Get a plain-English answer with a citation back to this text.
Ask AI about this code