Deductability, Substantiation, and Disclosure of Certain Charitable Contributions (IA-44-94) NPRM

ICR 199507-1545-023

OMB: 1545-1464

Federal Form Document

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ICR Details
1545-1464 199507-1545-023
Historical Active
TREAS/IRS
Deductability, Substantiation, and Disclosure of Certain Charitable Contributions (IA-44-94) NPRM
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 09/19/1995
Retrieve Notice of Action (NOA) 07/28/1995
  Inventory as of this Action Requested Previously Approved
09/30/1998 09/30/1998
1 0 0
1 0 0
0 0 0

The regulation provides 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 of $75 or more. These regulations will affect donee organizations and individuals and entities that make payments to donee organizations.

None
None


No

1
IC Title Form No. Form Name
Deductability, Substantiation, and Disclosure of Certain Charitable Contributions (IA-44-94) NPRM NONE

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1 0 0 1 0 0
Annual Time Burden (Hours) 1 0 0 1 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
07/28/1995


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