T.D. 9836, published in the July 30 Federal Register, sets out revised IRS rules for reporting and substantiation of cash and non-cash charitable contributions.  They implement provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. [Thanks to Steven H. Sholk for the lead.]

Source: http://religionclause.blogspot.com/2018/07/new-irs-rules-on-substantiation-of.html

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