Substantiation Requirement for Certain Contributions (REG-138344-13)

234 organizations filed 376 public comments on Substantiation Requirement for Certain Contributions (REG-138344-13), at the Internal Revenue Service. The comment window closed 3977d ago.

Abstract

This document contains proposed regulations to implement the exception to the ‘‘contemporaneous written acknowledgement’’ requirement for substantiating charitable contribution deductions of $250 or more.

Commenters (234)

• Society of St. Vincent De Paultrade assoc.

  62 filings · confidence 85%
• St. Vincent de Paul Societytrade assoc.

  43 filings · confidence 85%
• St. Vincent DePaul Societytrade assoc.

  15 filings · confidence 85%
• Saint Vincent de Paul Societytrade assoc.

  7 filings · confidence 85%
• Society of St. Vincent DePaultrade assoc.

  6 filings · confidence 85%
• Dystonia Medical Research Foundationtrade assoc.

  4 filings · confidence 85%
• Society of Saint Vincent DePaultrade assoc.

  3 filings · confidence 85%
• Society of St. Vincent de Paul Georgiatrade assoc.

  3 filings · confidence 85%
• American Association of Physics Teacherstrade assoc.

  2 filings · confidence 85%
• Benign Essential Blepharospasm Research Foundationtrade assoc.

  2 filings · confidence 85%
• Humane Society for Southwest Washingtontrade assoc.

  2 filings · confidence 85%
• Marquette Universityunverified attribution

  2 filings · confidence 70%
• National Council of Nonprofitstrade assoc.

  2 filings · confidence 85%
• Society of Saint Vincent de Paultrade assoc.

  2 filings · confidence 85%
• ST. VINCENT DE PAUL CONFERENCEtrade assoc.

  2 filings · confidence 85%
• 60 Plus Foundationtrade assoc.

  1 filing · confidence 85%
• AHRC New York City Foundationtrade assoc.

  1 filing · confidence 85%
• Alamo Heights School Foundationtrade assoc.

  1 filing · confidence 85%
• Alliance Defending Freedomtrade assoc.

  1 filing · confidence 85%
• Alliance of Arizona Nonprofitstrade assoc.

  1 filing · confidence 85%
• American Anthropological Associationtrade assoc.

  1 filing · confidence 85%
• American Association of Community Theatretrade assoc.

  1 filing · confidence 85%
• American Bar Associationtrade assoc.

  1 filing · confidence 85%
• American Heart Associationtrade assoc.

  1 filing · confidence 85%
• American Jewish Committeetrade assoc.

  1 filing · confidence 85%
• American Legislative Exchange Counciltrade assoc.

  1 filing · confidence 85%
• American Library Associationtrade assoc.

  1 filing · confidence 85%
• American Lung Associationtrade assoc.

  1 filing · confidence 85%
• American Society of Transplant Surgeonstrade assoc.

  1 filing · confidence 85%
• Americans for Limited Government Foundationtrade assoc.

  1 filing · confidence 85%
• Animal Welfare Institutetrade assoc.

  1 filing · confidence 97%
• ANN Alliance for Nevada Nonprofitstrade assoc.

  1 filing · confidence 85%
• Archie Bray Foundationtrade assoc.

  1 filing · confidence 85%
• ARMY HERITAGE CENTER FOUNDATIONtrade assoc.

  1 filing · confidence 85%
• Art Institute of Chicagotrade assoc.

  1 filing · confidence 85%
• Arts Alliance Illinoistrade assoc.

  1 filing · confidence 85%
• Arts Council of Henderson Countytrade assoc.

  1 filing · confidence 85%
• Association of Art Museum Directorstrade assoc.

  1 filing · confidence 85%
• Association of Fund Raising Professionalstrade assoc.

  1 filing · confidence 85%
• Association of Fundraising Professionalstrade assoc.

  1 filing · confidence 85%
• Association of Fundraising Professionals-Southeastern Wisconsin Chaptertrade assoc.

  1 filing · confidence 85%
• Association of Junior League Internationaltrade assoc.

  1 filing · confidence 85%
• Association of Public Television Stations and Public Broadcasting Servicetrade assoc.

  1 filing · confidence 85%
• Asthma and Allergy Foundation of Americatrade assoc.

  1 filing · confidence 85%
• Bradford Regional Little LEaguetrade assoc.

  1 filing · confidence 85%
• Brazos Education Foundationtrade assoc.

  1 filing · confidence 85%
• California State Alliance of YMCAstrade assoc.

  1 filing · confidence 85%
• Carolina Farm Stewardship Associationtrade assoc.

  1 filing · confidence 85%
• ChangeSprout Inc.unverified attribution

  1 filing · confidence 70%
• Chicago Zoological Societytrade assoc.

  1 filing · confidence 85%
• Children's Alliancetrade assoc.

  1 filing · confidence 85%
• Citizens' Council for Health Freedomtrade assoc.

  1 filing · confidence 85%
• Clinton Community Historical Societytrade assoc.

  1 filing · confidence 85%
• Community Foundation of Southern Indianatrade assoc.

  1 filing · confidence 85%
• Community Foundation of St. Clair Countytrade assoc.

  1 filing · confidence 85%
• Competitive Enterprise Institutetrade assoc.

  1 filing · confidence 85%
• Cord Blood Associationtrade assoc.

  1 filing · confidence 85%
• Coronado Schools Foundationtrade assoc.

  1 filing · confidence 85%
• Council of MI Foundations Anonymous,trade assoc.

  1 filing · confidence 85%
• Council on Aging of Greater Nashvilletrade assoc.

  1 filing · confidence 85%
• Crown Point Community Foundationtrade assoc.

  1 filing · confidence 85%
• Dana Young Telpro Inc.,unverified attribution

  1 filing · confidence 70%
• Diocesan Council of Dallastrade assoc.

  1 filing · confidence 85%
• Diocesan Council of Providencetrade assoc.

  1 filing · confidence 85%
• District Council of Rochester MNtrade assoc.

  1 filing · confidence 85%
• Duplin County Partnership for Childrentrade assoc.

  1 filing · confidence 85%
• Durango Education Foundationtrade assoc.

  1 filing · confidence 85%
• Endeavor Commerce Inc.unverified attribution

  1 filing · confidence 70%
• Epilepsy Foundation of Greater Chicagotrade assoc.

  1 filing · confidence 85%
• Foundation for Community Association Researchtrade assoc.

  1 filing · confidence 85%
• Foundation for Rational Economics Educaion/Ron Paul Institute for Peace and Prosperity/Campaign for Libertytrade assoc.

  1 filing · confidence 85%
• Free Clinic Association of Pennsylvaniatrade assoc.

  1 filing · confidence 85%
• Friends of Auburn Heights Preserve Inc.unverified attribution

  1 filing · confidence 70%
• Full Radius Dance companyunverified attribution

  1 filing · confidence 70%
• Good Shepherd Conferencetrade assoc.

  1 filing · confidence 85%
• Goodwill Industries of Northern New Englandunverified attribution

  1 filing · confidence 70%
• Goodwill Industries of the Southern Riversunverified attribution

  1 filing · confidence 70%
• Greater Washington Society of CPAstrade assoc.

  1 filing · confidence 85%
• Haiti Lutheran Mission Societytrade assoc.

  1 filing · confidence 85%
• Haiti Nursing Foundationtrade assoc.

  1 filing · confidence 85%
• Hastings Public Schools Foundationtrade assoc.

  1 filing · confidence 85%
• Hawaii Alliance of Nonprofit Organizationstrade assoc.

  1 filing · confidence 85%
• Holy Angels Conferencetrade assoc.

  1 filing · confidence 85%
• Holy Family Conference of the St. Vincent dePaul Societytrade assoc.

  1 filing · confidence 85%
• Holy Martyrs Conference St Vincent de Paul Societytrade assoc.

  1 filing · confidence 85%
• Holy Spirit Conferencetrade assoc.

  1 filing · confidence 85%
• Holy trinity Conferencetrade assoc.

  1 filing · confidence 85%
• Hope House of Myrtle Beach Inc.unverified attribution

  1 filing · confidence 70%
• Humane Society of Kodiaktrade assoc.

  1 filing · confidence 85%
• Idaho State YMCA Alliancetrade assoc.

  1 filing · confidence 85%
• Illinois Policy Institutetrade assoc.

  1 filing · confidence 85%
• Inc. / DBA Life Churchunverified attribution

  1 filing · confidence 70%
• Inc. d/b/a Franklin Education Connectionunverified attribution

  1 filing · confidence 70%
• Incorporated of Prince George's Countyunverified attribution

  1 filing · confidence 70%
• Institute for Feed Education and Researchtrade assoc.

  1 filing · confidence 85%
• Institute for Justicetrade assoc.

  1 filing · confidence 85%
• Interstitial Cystitis Associationtrade assoc.

  1 filing · confidence 85%
• Iowa Coalition Against Domestic Violencetrade assoc.

  1 filing · confidence 85%
• Jackson County 4-H Foundation,trade assoc.

  1 filing · confidence 85%
• Jackson County Arts counciltrade assoc.

  1 filing · confidence 85%
• Junior League of Fresnotrade assoc.

  1 filing · confidence 85%
• Junior League of Lansingtrade assoc.

  1 filing · confidence 85%
• Junior League of Longviewtrade assoc.

  1 filing · confidence 85%
• Junior League of Phoenixtrade assoc.

  1 filing · confidence 85%
• Kars 4 Kids Inc.unverified attribution

  1 filing · confidence 70%
• Lakeshore Foundation Regarding IRS Gift Substantiation Regulation Proposaltrade assoc.

  1 filing · confidence 85%
• League of American Orchestrastrade assoc.

  1 filing · confidence 85%
• League of Women Voterstrade assoc.

  1 filing · confidence 97%
• Longmont Humane Societytrade assoc.

  1 filing · confidence 85%
• Lutheran Camping Corporation of Central Paunverified attribution

  1 filing · confidence 70%
• Lymphoma Foundation of Americatrade assoc.

  1 filing · confidence 85%
• M. Robinson & Companyunverified attribution

  1 filing · confidence 70%
• Manasota Council St Vincent de Paul Societytrade assoc.

  1 filing · confidence 85%
• Marquete Universityunverified attribution

  1 filing · confidence 70%
• Meals On Wheels of Lehigh County Incunverified attribution

  1 filing · confidence 70%
• Michigan Pet Fund Alliancetrade assoc.

  1 filing · confidence 85%
• Military Child Education Coalitiontrade assoc.

  1 filing · confidence 85%
• Monticello Community Historical Societytrade assoc.

  1 filing · confidence 85%
• Mother Seton Parish Conferencetrade assoc.

  1 filing · confidence 85%
• Mystic River Watershed Association,trade assoc.

  1 filing · confidence 85%
• National Association of State Charity Officialstrade assoc.

  1 filing · confidence 85%
• National Council for Behavioral Healthtrade assoc.

  1 filing · confidence 85%
• National Council of the Society of St Vincent de Paul Inctrade assoc.

  1 filing · confidence 85%
• National Family Planning and Reproductive Health Associationtrade assoc.

  1 filing · confidence 85%
• National Pawnbrokers Associationtrade assoc.

  1 filing · confidence 85%
• Nebraska Christian Home Educators Associationtrade assoc.

  1 filing · confidence 85%
• New Foundation Churchtrade assoc.

  1 filing · confidence 85%
• New Hampshire Rivers Counciltrade assoc.

  1 filing · confidence 85%
• New Mexico State Alliance of YMCAstrade assoc.

  1 filing · confidence 85%
• New York State Society of Certified Public Accountantstrade assoc.

  1 filing · confidence 85%
• Nonprofit Association of the Midlandstrade assoc.

  1 filing · confidence 85%
• Northern Nevada RAVE Family Foundationtrade assoc.

  1 filing · confidence 85%
• Oklahoma State University Founationunverified attribution

  1 filing · confidence 70%
• Olean General Hospital Foundationtrade assoc.

  1 filing · confidence 85%
• OMS Foundationtrade assoc.

  1 filing · confidence 85%
• Oregon Humane Society Anonymous,trade assoc.

  1 filing · confidence 85%
• Our Lady of Victories Conference Society of St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• Our Lady St Vincent DePaul societytrade assoc.

  1 filing · confidence 85%
• Parents in Charge Foundationtrade assoc.

  1 filing · confidence 85%
• Parkinson Association of Greater Daytona Beachtrade assoc.

  1 filing · confidence 85%
• Pennsylvania Coalition Against Rapetrade assoc.

  1 filing · confidence 85%
• Pennsylvania State Alliance of YMCAstrade assoc.

  1 filing · confidence 85%
• Philanthropy Roundtable,trade assoc.

  1 filing · confidence 85%
• Queen of Peace Conferencetrade assoc.

  1 filing · confidence 85%
• Reid Park Zoological Societytrade assoc.

  1 filing · confidence 85%
• SACRAMENTO DISTRICT COUNCIL ST VINCENT DE PAUL SOCIETYtrade assoc.

  1 filing · confidence 85%
• Saint Augustine Conferencetrade assoc.

  1 filing · confidence 85%
• Saint Vincent DePaul Societytrade assoc.

  1 filing · confidence 85%
• Salmon River Senior Citizens Inc.unverified attribution

  1 filing · confidence 70%
• Santa Fe Texas Education Foundationtrade assoc.

  1 filing · confidence 85%
• Shaker Schools Foundationtrade assoc.

  1 filing · confidence 85%
• SNMH Foundationtrade assoc.

  1 filing · confidence 85%
• Society for the Blindtrade assoc.

  1 filing · confidence 85%
• Society of Saint Vicent de Paultrade assoc.

  1 filing · confidence 85%
• Society of Saint Vincnent de Paultrade assoc.

  1 filing · confidence 85%
• Society of St Vincenr De Paultrade assoc.

  1 filing · confidence 85%
• Society of St Vincent de Paul Tacoma-Piercetrade assoc.

  1 filing · confidence 85%
• Society of St. Vincent de Paul - Archdiocese of Gavleston-Houstontrade assoc.

  1 filing · confidence 85%
• Society of St. Vincent de Paul at Christ The King Churchtrade assoc.

  1 filing · confidence 85%
• Society of St. Vincent de Paul Council of Santa Clara Countytrade assoc.

  1 filing · confidence 85%
• Society of St. Vincent de Paul Green Bay District Counciltrade assoc.

  1 filing · confidence 85%
• Society of St. Vincent de Paul Hernando/Citrus District Counciltrade assoc.

  1 filing · confidence 85%
• Society of ST. Vincent de Paul in the Archdiocese of Detroittrade assoc.

  1 filing · confidence 85%
• Society of St. Vincent DePaul-St. Monica/St. Patricktrade assoc.

  1 filing · confidence 85%
• Society of St. Vincet de Paul Inc.trade assoc.

  1 filing · confidence 85%
• Society St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• South Dakota Alliance of YMCA'strade assoc.

  1 filing · confidence 85%
• Southern Oregon Goodwill Industriesunverified attribution

  1 filing · confidence 70%
• Southington Education Foundationtrade assoc.

  1 filing · confidence 85%
• SouthSudaneseFriendsInternational Incunverified attribution

  1 filing · confidence 70%
• St Catherine of Sienna Conferencetrade assoc.

  1 filing · confidence 85%
• St John the Evangelist Conferencetrade assoc.

  1 filing · confidence 85%
• St Vincent de Paul National Lynnfield Massachusettsunverified attribution

  1 filing · confidence 70%
• St Vincent de Paul Society/ SMG Conferencetrade assoc.

  1 filing · confidence 85%
• St Vincent de Paul- St John Vianney Conferencetrade assoc.

  1 filing · confidence 85%
• St. Augustine St. Vincent de Paul Societytrade assoc.

  1 filing · confidence 85%
• St. Cecilia Conferencetrade assoc.

  1 filing · confidence 85%
• St. Clement - St. Vincent de Paul Societytrade assoc.

  1 filing · confidence 85%
• St. Edward Seattle Conferencetrade assoc.

  1 filing · confidence 85%
• St. Francis of Assisi Conference of the Society of St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• St. Germaine's Conferencetrade assoc.

  1 filing · confidence 85%
• St. Jerome Conference of St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• St. Jerome Conference St. Vincent De Paultrade assoc.

  1 filing · confidence 85%
• St. John Evangelist Conferencetrade assoc.

  1 filing · confidence 85%
• St. Lawrence Conferencetrade assoc.

  1 filing · confidence 85%
• St. Martin de Porres Conference St. Vincent de Paul Societytrade assoc.

  1 filing · confidence 85%
• St. Mary conference of Society of St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• St. Mary's Chandler Conferencetrade assoc.

  1 filing · confidence 85%
• St. Matthew Conferencetrade assoc.

  1 filing · confidence 85%
• St. Matthew's Church Society of St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• St. Thomas More Conference of St. Vincent de Paultrade assoc.

  1 filing · confidence 85%
• St. Vincent de Paul Georgia - OLA Conferencetrade assoc.

  1 filing · confidence 85%
• St. Vincent de Paul Society at St. Mary's Littletontrade assoc.

  1 filing · confidence 85%
• St. Vincent de Paul Society for the Poortrade assoc.

  1 filing · confidence 85%
• St. Vincent de Paul Society Fort wayne District Counciltrade assoc.

  1 filing · confidence 85%
• St. Vincent de Paul Society Georgiatrade assoc.

  1 filing · confidence 85%
• St. Vincent DePaul - Holy Martyrs Conferencetrade assoc.

  1 filing · confidence 85%
• St. Vincent dePaul Conference of St. Gabriel Catholic Churchtrade assoc.

  1 filing · confidence 85%
• St. Vincent DePaul Phoenix Counciltrade assoc.

  1 filing · confidence 85%
• St. Vincent DePaul Society - IHM Conference Atlantatrade assoc.

  1 filing · confidence 85%
• St. Vincent DePaul Society of St. Rita of Casciatrade assoc.

  1 filing · confidence 85%
• Superior Council for the Artstrade assoc.

  1 filing · confidence 85%
• Taunton Districtunverified attribution

  1 filing · confidence 70%
• Tea Party Patriots Foundationtrade assoc.

  1 filing · confidence 85%
• Tesh Incunverified attribution

  1 filing · confidence 70%
• Texas Association Of Charitable Clinics Inctrade assoc.

  1 filing · confidence 85%
• The AANA Foundation,trade assoc.

  1 filing · confidence 85%
• The Anchorage Coalition to End Homelessnesstrade assoc.

  1 filing · confidence 85%
• The Anschutz Foundationtrade assoc.

  1 filing · confidence 85%
• The Community Foundation of Jackson Countytrade assoc.

  1 filing · confidence 85%
• The Engineering Society of Detroittrade assoc.

  1 filing · confidence 85%
• The Foundation for a Christian Civilizationtrade assoc.

  1 filing · confidence 85%
• The Giving Institutetrade assoc.

  1 filing · confidence 85%
• The Good Shepherd Foundationtrade assoc.

  1 filing · confidence 85%
• The HBE Foundationtrade assoc.

  1 filing · confidence 85%
• The Junior League of Northern Westchestertrade assoc.

  1 filing · confidence 85%
• The Retirement Research Foundationtrade assoc.

  1 filing · confidence 85%
• The Society of Saint Vincent dePaul Georgiatrade assoc.

  1 filing · confidence 85%
• The Society of St. Vincent de Paul Denver Metro Counciltrade assoc.

  1 filing · confidence 85%
• the Society of St. Vincent De Paul Epiphany of the Lord Conferencetrade assoc.

  1 filing · confidence 85%
• The Society of St. Vincent de Paul or OLPH Churchtrade assoc.

  1 filing · confidence 85%
• The World Affairs Council of Philadelphiatrade assoc.

  1 filing · confidence 85%
• Thomas Nelson Community College Educational Foundationtrade assoc.

  1 filing · confidence 85%
• Troutdale Historical Societytrade assoc.

  1 filing · confidence 85%
• Twelve Baskets Cooperative Ministriesunverified attribution

  1 filing · confidence 70%
• United Way of Volusia- Flagler Counties Inc,unverified attribution

  1 filing · confidence 70%
• Utah Nonprofits Associationtrade assoc.

  1 filing · confidence 85%
• Van Wert Cooperative Ministry Food Pantryunverified attribution

  1 filing · confidence 70%
• Vasculitis Foundationtrade assoc.

  1 filing · confidence 85%
• Veterans Support Foundationtrade assoc.

  1 filing · confidence 85%
• Vincent de Paul Conferencetrade assoc.

  1 filing · confidence 85%
• volunteer with Society of St. Vincent de Paul AND with St James Cathedral in Seattletrade assoc.

  1 filing · confidence 85%
• World Affairs Council of Western Michigan,trade assoc.

  1 filing · confidence 85%
• Wounded Warriors in Action Foundationtrade assoc.

  1 filing · confidence 85%