The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website
by Thomas K. Hyatt, Bruce R. Hopkins
CHAPTER THIRTY‐ONEFundraising Regulation
§ 31.2 FEDERAL LAW REGULATION
*(a) Substantiation Requirements in General
*p. 851. Insert as third complete paragraph, before heading:
An unimplemented alternative to these rules would allow a donee charitable organization to file an information return with the IRS that includes the substantiation information.57.1 The IRS issued proposed implementing regulations in this regard on September 16, 2015.57.2 This proposal has proved to be controversial (even though it was optional), in part because the IRS is proposing that donors' Social Security numbers be included on the information returns, raising privacy and identity theft concerns.57.3 As a result of substantial negative feedback on the proposal by the charitable organization community and lawmakers, the IRS withdrew the proposed rule.57.4 Thus, this alternative approach to substantiation remains unimplemented and thus is unavailable.
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