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Internal Revenue Bulletin:  2008-51 

December 22, 2008 


Table of Contents

Announcement 2008-122 Announcement 2008-122

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.

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