[Federal Register Volume 73, Number 230 (Friday, November 28, 2008)]
[Proposed Rules]
[Pages 72398-72399]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-28212]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-140029-07]
RIN 1545-BH62


Substantiation and Reporting Requirements for Cash and Noncash 
Charitable Contribution Deductions; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 72399]]


ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of public hearing on proposed 
regulations relating to the substantiation and reporting requirements 
for cash and noncash charitable contributions under section 170 of the 
Internal Revenue 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.

DATES: The public hearing is being held on Friday, January 23, 2009, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the public hearing by Tuesday, December 23, 2008.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue, NW., 
Washington, DC 20224.
    Send Submissions to CC:PA:LPD:PR (REG-140029-07), room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-140029-07), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue, NW., Washington, DC or sent 
electronically via the Federal erulemaking Portal at http://www.regulations.gov (IRS-REG-140029-07).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Susan J. 
Kassell (202) 622-5020; concerning submissions of comments, the hearing 
and/or to be placed on the building access list to attend the hearing 
Funmi Taylor at (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-140029-07) that was published in the 
Federal Register on Thursday, August 7, 2008 (73 FR 45908).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing that submitted written 
comments by November 5, 2008, must submit an outline of the topics to 
be addressed and the amount of time to be denoted to each topic (Signed 
original and eight copies).
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 
1621) which is located at the 11th and Pennsylvania Avenue, NW., 
entrance, 1111 Constitution Avenue, NW., Washington, DC.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-28212 Filed 11-26-08; 8:45 am]
BILLING CODE 4830-01-P