Substantiation Requirement for Certain Contributions IA-74-93 (Final)

ICR 201208-1545-001

OMB: 1545-1431

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2012-08-27
Supplementary Document
2009-06-17
IC Document Collections
ICR Details
1545-1431 201208-1545-001
Historical Active 200906-1545-016
TREAS/IRS ah-1431-016
Substantiation Requirement for Certain Contributions IA-74-93 (Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 10/01/2012
Retrieve Notice of Action (NOA) 08/27/2012
  Inventory as of this Action Requested Previously Approved
10/31/2015 36 Months From Approved 09/30/2012
106,000 0 106,000
51,500 0 51,500
0 0 0

These regulations provide that, for purposes of substantiation for certain charitable contributions, consideration does not include de minimis goods or services. It also provides guidance on how taxpayers may satisfy the substantiation requirement for contributions of $250 or more.

US Code: 26 USC 170 (f)(8) Name of Law: Substantiation requirement for certain contributions
  
None

Not associated with rulemaking

  77 FR 35475 06/13/2012
77 FR 51108 08/23/2012
No

1
IC Title Form No. Form Name
Substantiation Requirement for Certain Contributions IA-74-93 (Final)

  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 106,000 106,000 0 0 0 0
Annual Time Burden (Hours) 51,500 51,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Karin Gross 202 622-4930

  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.
08/27/2012


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