In the summertime of 2018, the Inside Income Service issued closing laws on charitable present substantiation (the brand new regs). The brand new regs are usually efficient as of July 30, 2018, though as mentioned beneath, there’s a delayed efficient date for Treasury Rules Part 1.170A-17, coping with certified value determinations and appraisers.1
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Coming to Grips With the New Charitable Reward Substantiation Regs