IRS Rules on Contributions

The IRS's Publication 1771, Charitable Contributions—Substantiation and Disclosure Requirements explains the requirements that organizations and donors need to be aware of to meet substantiation and disclosure requirements for federal income tax return reporting purposes.

It describes what is required of charities that receive contributions from a donor in terms of written contributions, how to treat goods or services, payroll deductions and unreimbursed expenses. It also includes sample language for acknowledgements.

To download Publication 1771, go to www.irs.gov/pub/irs-pdf/p1771.pdf or to the IRS home page at www.irs.gov, and run a search on Forms and Publications for "1771."

May 2002 New York Nonprofits
Nonprofit Coordinating Committee of New York, Inc. www.npccny.org
(revised 5/07)