Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 36417 

system. The Department has written the 

regulation so as to minimize litigation 

and provide a clear legal standard for 

affected conduct, and the Department 

has reviewed the regulation carefully to 

eliminate drafting errors and 

ambiguities. 

Executive Order 13211 

This rule is not subject to E.O. 13211, 

because it will not have a significant 

adverse effect on the supply, 

distribution, or use of energy. 

Plain Language 

The Department drafted this IFR in 

plain language. 

List of Subjects in 20 CFR Part 641 

Aged, Employment, Government 

contracts, Grant programs-labor, 

Privacy, Reporting and recordkeeping 

requirements. 

■ Accordingly, the IFR amending 20 

CFR part 641 which was published at 82 

FR 56869 on December 1, 2017, is 

adopted as final without change. 

Rosemary Lahasky, 

Deputy Assistant Secretary for Employment 

and Training, Labor. 

[FR Doc. 2018–16216 Filed 7–27–18; 8:45 am] 

BILLING CODE 4510–FN–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 602 

[TD 9836] 

RIN 1545–BH62 

Substantiation and Reporting 

Requirements for Cash and Noncash 

Charitable Contribution Deductions 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: These final regulations 

provide guidance concerning 

substantiation and reporting 

requirements for cash and noncash 

charitable contributions. The final 

regulations reflect the enactment of 

provisions of the American Jobs 

Creation Act of 2004 and the Pension 

Protection Act of 2006. These 

regulations provide guidance to 

individuals, partnerships, and 

corporations that make charitable 

contributions. 

DATES: Effective date: These regulations 

are effective on July 30, 2018. 

Applicability dates: For dates of 

applicability, see §§ 1.170A–1(k), 

1.170A–14(j), 1.170A–15(h), 1.170A– 

16(g), 1.170A–17(c), 1.170A–18(d), 

1.664–1(f), and 1.6050L–1(h). 

FOR FURTHER INFORMATION CONTACT: 

Charles Gorham at (202) 317–7003 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act 

The collections of information 

contained in these final regulations have 

been reviewed and approved by the 

Office of Management and Budget in 

accordance with the Paperwork 

Reduction Act of 1995 (44 U.S.C. 

3507(d)) under control number 1545– 

1953. 

The collections of information in 

these final regulations are in §§ 1.170A– 

15(a) and (d)(1); 1.170A–16(a), (b), (c), 

(d), (e), and (f); and 1.170A–18(a)(2) and 

(b). These collections of information are 

required to obtain a benefit and will 

enable the IRS to determine if a taxpayer 

is entitled to a claimed deduction for a 

charitable contribution. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless it displays a valid control 

number. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and return information are 

confidential, as required by section 

6103. 

Background 

This document contains amendments 

to the Income Tax Regulations, 26 CFR 

parts 1 and 602, relating to 

substantiating and reporting deductions 

for charitable contributions under 

section 170 of the Internal Revenue 

Code. These final regulations reflect 

amendments to section 170 made by 

section 883 of the American Jobs 

Creation Act of 2004, Public Law 108– 

357 (118 Stat. 1418, 1631) (Jobs Act), 

and sections 1216, 1217, and 1219 of the 

Pension Protection Act of 2006, Public 

Law 109–280 (120 Stat. 780, 1079–83) 

(PPA), which added new rules for 

substantiating charitable contributions. 

The final regulations also update crossreferences to the section 170 regulations 

in other regulations. 

Section 170(f)(8), which has been in 

the Code since 1993, provides that no 

deduction shall be allowed for any 

contribution of $250 or more, cash or 

noncash, unless the taxpayer 

substantiates the contribution with a 

contemporaneous written 

acknowledgment of the contribution by 

the donee organization. The 

contemporaneous written 

acknowledgment must include: (1) The 

amount of cash and a description (but 

not value) of any property other than 

cash contributed; (2) a statement of 

whether the donee organization 

provided any goods or services in 

consideration, in whole or in part, for 

any such cash or property; and (3) a 

description and good faith estimate of 

the value of any such goods or services 

or, if such goods or services consist 

solely of intangible religious benefits, a 

statement to that effect. 

Section 170(f)(11), as added by 

section 883 of the Jobs Act, restates, in 

part, section 155(a) of the Deficit 

Reduction Act of 1984 and contains 

reporting and substantiation 

requirements relating to the allowance 

of deductions for noncash charitable 

contributions. Under section 

170(f)(11)(C), taxpayers are required to 

obtain a qualified appraisal for donated 

property for which a deduction of more 

than $5,000 is claimed. 

Under section 170(f)(11)(D), a 

qualified appraisal must be attached to 

any tax return claiming a deduction of 

more than $500,000. Section 

170(h)(4)(B), as added by section 1213 

of the PPA, adds the requirement that a 

qualified appraisal must be included 

with the taxpayer’s return for the 

taxable year of the contribution for any 

contribution of a qualified real property 

interest that is a restriction as to the 

exterior of a building described in 

section 170(h)(4)(C)(ii). 

Section 170(f)(11)(E), as amended by 

section 1219 of the PPA, provides 

statutory definitions of qualified 

appraisal and qualified appraiser for 

appraisals prepared with respect to 

returns filed after August 17, 2006. 

Section 170(f)(11)(E)(i) provides that 

the term qualified appraisal means an 

appraisal that is (1) treated as a qualified 

appraisal under regulations or other 

guidance prescribed by the Secretary, 

and (2) conducted by a qualified 

appraiser in accordance with generally 

accepted appraisal standards and any 

regulations or other guidance prescribed 

by the Secretary. 

Section 170(f)(11)(E)(ii) provides that 

the term qualified appraiser means an 

individual who (1) has earned an 

appraisal designation from a recognized 

professional appraiser organization or 

has otherwise met minimum education 

and experience requirements set forth in 

regulations prescribed by the Secretary, 

(2) regularly performs appraisals for 

which the individual receives 

compensation, and (3) meets such other 

requirements as may be prescribed by 

the Secretary in regulations or other 


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guidance. Section 170(f)(11)(E)(iii) 

provides that an individual will not be 

treated as a qualified appraiser with 

respect to any specific appraisal unless 

that individual (1) demonstrates 

verifiable education and experience in 

valuing the type of property subject to 

the appraisal, and (2) has not been 

prohibited from practicing before the 

IRS by the Secretary under section 

330(c) of Title 31 of the United States 

Code at any time during the 3-year 

period ending on the date of the 

appraisal. 

On October 19, 2006, the Treasury 

Department and the IRS released Notice 

2006–96, 2006–2 CB 902 (see 

§ 601.601(d)(2)(ii)(b)), which provides 

transitional guidance on the definitions 

of qualified appraisal and qualified 

appraiser that apply on and after the 

effective date of the PPA definitions. 

Section 170(f)(16) as added by section 

1216 of the PPA generally provides that 

no deduction is allowed for a 

contribution of clothing or a household 

item unless the clothing or household 

item is in good used condition or better. 

Section 170(f)(17) as added by section 

1217 of the PPA imposes a 

recordkeeping requirement for all cash 

contributions, regardless of amount. 

Specifically, section 170(f)(17) requires 

a donor to maintain as a record of any 

cash, check, or other monetary gift (1) a 

bank record, or (2) a written 

communication from the donee. The 

record must show the name of the donee 

organization, the date of the 

contribution, and the amount of the 

contribution. 

On December 2, 2006, the Treasury 

Department and the IRS released Notice 

2006–110, 2006–2 CB 1127 (see 

§ 601.601(d)(2)(ii)(b)), which provides 

rules under section 170(f)(17) for 

substantiating charitable contributions 

made by payroll deduction. 

On January 8, 2008, the Treasury 

Department and the IRS released Notice 

2008–16, 2008–1 CB 315 (see 

§ 601.601(d)(2)(ii)(b)), which provides 

rules under section 170(f)(17) for 

substantiating a one-time, lump-sum 

charitable contribution of a cash, check, 

or other monetary gift made through the 

Combined Federal Campaign (CFC) or a 

similar program. Taxpayers may rely on 

Notice 2006–96, Notice 2006–110, and 

Notice 2008–16 prior to the effective 

date of these final regulations. 

On August 7, 2008, the Treasury 

Department and the IRS provided 

guidance on complying with section 170 

as amended by the Jobs Act and the PPA 

in a notice of proposed rulemaking 

(REG–140029–07) in the Federal 

Register (73 FR 45908). The Treasury 

Department and the IRS received 

comments responding to the notice of 

proposed rulemaking, and a public 

hearing was held on January 23, 2009. 

Copies of the comments received are 

available for public inspection at 

www.regulations.gov or upon request. 

After consideration of the comments 

received, the Treasury Department and 

the IRS adopt the proposed regulations 

as revised by this Treasury decision. 

The revisions are discussed in this 

preamble. 

Explanation of Provisions and 

Summary of Comments 

The final regulations implement 

changes made by the Jobs Act and PPA 

to the substantiation and reporting rules 

for charitable contributions under 

section 170. The final regulations set 

forth the substantiation requirements for 

contributions of more than $500 under 

section 170(f)(11)(B) through (D) (added 

by the Jobs Act); the new definitions of 

qualified appraisal and qualified 

appraiser applicable to noncash 

contributions under section 

170(f)(11)(E) (added by the PPA); 

substantiation requirements for 

contributions of clothing and household 

items under section 170(f)(16) (added by 

the PPA); and recordkeeping 

requirements for all cash contributions 

under section 170(f)(17) (added by the 

PPA). 

In addition, these final regulations 

amend the heading of § 1.170A–13 to 

alert readers to the updated regulations. 

The final regulations also update crossreferences to the section 170 regulations 

in other regulations. 

I. Cash, Check, or Other Monetary Gift 

Substantiation Requirements 

Section 1.170A–15 implements the 

requirements of section 170(f)(17) for 

cash, check, or other monetary gift 

contributions, as added by the PPA, and 

clarifies that these rules supplement the 

substantiation rules in section 170(f)(8). 

A. Contributions Made to a Distributing 

Organization 

A donor may make a charitable 

contribution of cash, check, or other 

monetary gift to an organization that 

collects contributions and distributes 

them to ultimate recipient organizations 

(pursuant to the donor’s instructions or 

otherwise). The final regulations adopt 

the general rule of the proposed 

regulations that treats as a donee for 

purposes of sections 170(f)(8) and 

170(f)(17) an organization described in 

section 170(c) or a Principal Combined 

Fund Organization (PCFO) for purposes 

of the Combined Federal Campaign 

(CFC) and acting in that capacity. The 

CFC is a workplace giving campaign 

established by Executive Order 10728, 

as amended by Executive Orders 10927, 

12353, and 12404, and administered by 

the United States Office of Personnel 

Management (OPM). A PCFO 

administers the local campaign and acts 

as a fiscal agent for the CFC. 

1. Blank Pledge Card Is Not 

Substantiation 

Some commenters asked whether a 

blank pledge card provided by a donee 

organization but filled out by the donor 

constitutes adequate substantiation for a 

contribution of cash to a distributing 

organization. Section 170(f)(17) requires 

a taxpayer to maintain as a record of a 

contribution of a cash, check, or other 

monetary gift either a bank record or a 

written communication from the donee 

that shows the name of the donee 

organization, the date of the 

contribution, and the amount of the 

contribution. The proposed and final 

regulations at § 1.170A–15(b)(2) provide 

that a bank record includes a statement 

from a financial institution, an 

electronic fund transfer receipt, a 

canceled check, a scanned image of both 

sides of a canceled check obtained from 

a bank website, or a credit card 

statement. In addition, the proposed and 

final regulations provide that a written 

communication includes an email. 

Because a blank pledge card provided 

by the donee organization to a donor 

does not show the information required 

under section 170(f)(17), it is not 

sufficient substantiation for a cash, 

check, or other monetary gift. 

2. Name of Donee for Purposes of CFC 

One commenter noted that because 

the CFC generally does not include the 

name of the donee organization on its 

pledge cards, and a PCFO for purposes 

of the CFC often is a potential ultimate 

recipient of a contribution to the CFC, 

including the name of the PCFO on the 

pledge card could unduly influence 

donors to contribute to the PCFO rather 

than to other eligible donees. The 

commenter asked that the name of the 

local CFC campaign be treated as the 

name of the donee organization. The 

Treasury Department and the IRS agree 

with this comment. Accordingly, 

§ 1.170A–15(d)(2)(ii) provides that the 

name of the local CFC may be used 

instead of the name of the PCFO and 

may be treated as the donee 

organization for purposes of sections 

170(f)(8) and 170(f)(17) and § 1.170A– 

15(d)(1)(ii). 

B. Compliance With 170(f)(8) and 

170(f)(17) in a Single Document 

Some commenters asked if a single 

written acknowledgment can be used to 


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Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 36419 

satisfy the substantiation rules under 

sections 170(f)(8) and 170(f)(17). Section 

170(f)(8) does not require that a 

contemporaneous written 

acknowledgment by the donee 

organization include the date of the 

contribution. In addition, section 

170(f)(17) does not require that a written 

communication from the donee include 

a statement of whether any goods or 

services were provided in exchange for 

the contribution. Although there are 

different requirements under sections 

170(f)(8) and 170(f)(17), § 1.170A– 

15(a)(3) of the final regulations provides 

that a single written acknowledgment 

that satisfies all substantiation 

requirements under both sections 

170(f)(8) and 170(f)(17) is adequate 

substantiation for contributions of a 

cash, check, or other monetary gift. 

II. Noncash Substantiation 

Requirements 

Section 1.170A–16 implements the 

requirements of section 170(f)(11) for 

noncash contributions, as added by the 

Jobs Act, and clarifies that these rules 

are in addition to the requirements in 

section 170(f)(8). 

Proposed and final § 1.170A–16 

provide that a donor who claims a 

deduction for a noncash contribution of 

less than $250 is required only to obtain 

a receipt from the donee or keep reliable 

records. A donor who claims a noncash 

contribution of at least $250 but not 

more than $500 is required only to 

obtain a contemporaneous written 

acknowledgment, as provided under 

section 170(f)(8) and § 1.170A–13(f). For 

claimed noncash contributions of more 

than $500 but not more than $5,000, the 

donor must obtain a contemporaneous 

written acknowledgment and must also 

file a completed Form 8283 (Section A), 

‘‘Noncash Charitable Contributions,’’ 

with the return on which the deduction 

is claimed. For claimed noncash 

contributions of more than $5,000, in 

addition to a contemporaneous written 

acknowledgment, the donor generally 

must obtain a qualified appraisal and 

must also complete and file either 

Section A or Section B of Form 8283 

(depending on the type of property 

contributed) with the return on which 

the deduction is claimed. For claimed 

noncash contributions of more than 

$500,000, the donor must also attach a 

copy of the qualified appraisal to the 

return for the taxable year in which the 

contribution is made. 

Section 170(f)(11)(F) provides that for 

purposes of the $500, $5,000, and 

$500,000 thresholds in section 

170(f)(11), similar items contributed 

during the taxable year are treated as 

one property. In determining whether a 

contribution meets the $250 threshold, 

§ 1.170A–13(f)(1) provides that separate 

contributions made during the tax year, 

regardless of whether the sum of those 

contributions equal or exceed $250, are 

not combined. The proposed and final 

regulations also provide that the 

requirements for substantiation that 

must be submitted with a return also 

apply to the return for any carryover 

year under section 170(d). 

A. Reasonable Cause Exception 

In light of recent case law (see Crimi 

v. Commissioner, T.C. Memo. 2013–51), 

the paragraph relating to the reasonable 

cause exception set forth in proposed 

regulation § 1.170A–16(f)(6) has been 

deleted from the final regulations 

because it is inconsistent with the Tax 

Court’s position. In Crimi, the IRS 

argued that there was no qualified 

appraisal. The Tax Court discussed the 

doctrine of substantial compliance with 

respect to the qualified appraisal 

regulation, but stated that it was 

unnecessary to decide whether it was 

applicable to the petitioners’ case 

because they established that the failure 

was due to reasonable cause. 

Specifically, the court stated that a 

reasonable cause inquiry is ‘‘inherently 

a fact-intensive one, and facts and 

circumstances must be judged on a caseby-case basis.’’ Id. at *99. The court 

found that petitioners reasonably and in 

good faith relied on their long-time 

certified public accountant’s advice that 

their appraisal met all the legal 

requirements to claim the deduction. 

Thus, the final regulations do not 

contain a standard for the reasonable 

cause exception. 

B. Appraiser Privacy Concerns 

A number of commenters expressed 

concern over appraisers’ privacy if the 

appraiser’s social security number is 

required on qualified appraisals and 

Forms 8283 (Section B). This concern 

was addressed by the proposed 

regulations. Both the proposed and final 

regulations require an appraiser to use 

a taxpayer identification number on an 

appraisal, but that number does not 

need to be the appraiser’s social security 

number. An appraiser may use an 

employer identification number, which 

may be obtained by: (1) Applying on the 

IRS website (www.regulationsgov); or (2) 

filing a completed Form SS–4, 

Application for Employer Identification 

Number, by mail or by fax. The IRS has 

modified the instructions to Form 8283 

to make clear that an appraiser may use 

either a social security number or an 

employer identification number. 

C. Form 8283 Is Not a Contemporaneous 

Written Acknowledgment 

One commenter asked whether a 

Form 8283 can satisfy the requirement 

for a contemporaneous written 

acknowledgment under section 

170(f)(8). Although no format is 

prescribed for a contemporaneous 

written acknowledgment (for example, 

an email may qualify), a 

contemporaneous written 

acknowledgment of a contribution by 

the donee organization must contain all 

of the information required by section 

170(f)(8)(B). Moreover, section 

170(f)(8)(A) states that the 

acknowledgment is made ‘‘by the donee 

organization.’’ Only Section B, part IV of 

Form 8283, completed for property 

valued at over $5,000, is a donee 

acknowledgment, and this 

acknowledgment only contains some of 

the information required by section 

170(f)(8)(B). Accordingly, even a fullycompleted Form 8283 does not satisfy 

the requirements of section 170(f)(8). 

D. Form 8283 (Section B) Provided to 

Donee 

Another commenter suggested that 

the Form 8283 (Section B) should be 

required to be fully completed, 

including the appraiser information and 

the appraised or claimed value of the 

property, before the donor obtains the 

donee’s signature. Section 1.170A– 

16(d)(5)(iii) of the proposed regulations 

provides that specific portions of the 

Form 8283 (Section B) must be 

completed before it is signed by the 

donee, but that the Form 8283 (Section 

B) does not need to contain certain other 

information, such as the appraiser 

information and the appraised or 

claimed value of the property, before the 

donee signs the form. Regardless of any 

benefits that may result from additional 

information sharing, the public should 

have the opportunity to comment on 

any proposed requirement to share 

additional information with the donee. 

Accordingly, the final regulations adopt 

the proposed regulation language 

without adoption of this suggestion. 

E. Attaching Appraisal to Carryover 

Year Returns 

One commenter suggested deleting 

the requirement in the regulations to 

attach an appraisal to the tax returns for 

carryover years. Because the need for 

the IRS to have the appraisal attached to 

each return reflecting a contribution in 

excess of $500,000 outweighs the 

burden on taxpayers to supply it, the 

final regulations retain this requirement. 

Accordingly, if the appraisal is required 

to be attached to the return for the 


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contribution year, it must also be 

attached to the returns for the carryover 

years. 

III. New Requirements for Qualified 

Appraisals and Qualified Appraisers 

As prescribed in section 170(f)(11)(E), 

as amended by the PPA, § 1.170A–17 of 

the proposed and final regulations 

provides definitions for qualified 

appraisal and qualified appraiser. 

A. Transitional Rule 

One commenter suggested that a 

transitional rule be included for 

§ 1.170A–17 because additional time 

may be needed to meet the education 

and experience requirements in 

§ 1.170A–17 for qualified appraisers. In 

order to provide appraisers with a 

reasonable amount of time to meet the 

new education and experience 

requirements, the final rules under 

§ 1.170A–17 apply only to contributions 

made on or after January 1, 2019. 

B. Definition of Generally Accepted 

Appraisal Standards 

Section 170(f)(11)(E)(i)(II) provides 

that the term qualified appraisal means 

an appraisal that is conducted by a 

qualified appraiser in accordance with 

generally accepted appraisal standards. 

Generally accepted appraisal standards 

are defined in the proposed regulations 

at § 1.170A–17(a)(2) as the ‘‘substance 

and principles of the Uniform Standards 

of Professional Appraisal Practice 

[USPAP], as developed by the Appraisal 

Standards Board of the Appraisal 

Foundation.’’ Several commenters 

recommended that the final regulations 

require appraisal documents to be 

prepared ‘‘in accordance with USPAP’’ 

and not merely in accordance with the 

‘‘substance and principles of USPAP.’’ 

Other commenters indicated that strict 

compliance with USPAP would 

eliminate use of all other appraisal 

standards, including some that are 

generally accepted in the appraisal 

industry. The Treasury Department and 

the IRS agree that it is beneficial to 

provide some flexibility by requiring 

conformity with appraisal standards 

that are consistent with the substance 

and principles of USPAP rather than 

requiring that all appraisals be prepared 

strictly in accordance with USPAP. 

Accordingly, the final regulations do not 

adopt the recommendation to require 

strict compliance with USPAP and 

retain the requirement of consistency 

with the substance and principles of 

USPAP. 

C. Education and Experience 

Requirement for Qualified Appraisers 

Section 170(f)(11)(E)(ii)(I) and (iii)(I) 

and § 1.170A–17(b) of the proposed 

regulations provide that a qualified 

appraiser is an individual with 

verifiable education and experience in 

valuing the type of property for which 

the appraisal is performed. Some 

commenters reiterated suggestions made 

in response to Notice 2006–96 that the 

final regulations interpret the 

requirement in section 170(f)(11)(E) that 

a qualified appraiser have verifiable 

‘‘education and experience’’ as 

requiring verifiable ‘‘education or 

experience.’’ The Treasury Department 

and the IRS did not adopt this 

suggestion in the proposed regulations, 

and do not do so in the final regulations, 

because it would be contrary to the clear 

language of the statute. 

Section 1.170A–17(b)(4) of the 

proposed regulations requires an 

appraiser to specify in the appraisal the 

appraiser’s education and experience in 

valuing the type of property and to 

make a declaration in the appraisal that, 

because of the appraiser’s education and 

experience, the appraiser is qualified to 

make appraisals of the type of property 

being valued. A commenter suggested 

that, to meet the ‘‘verifiable’’ 

requirement in § 1.170A–17(b), the 

appraiser should be required to specify 

in the appraisal only that the appraiser 

is a qualified appraiser under § 1.170A– 

17(b) and that the appraisal was 

prepared in accordance with the 

substance and principles of USPAP. The 

general statement of qualification 

suggested by the commenter does not 

demonstrate, as required under section 

170(f)(11)(E)(iii)(I), that the appraiser 

has verifiable education and experience 

that qualifies the appraiser to prepare 

the appraisal for that type of property. 

Accordingly, the final regulations do not 

adopt this suggestion. 

D. Parity Between ‘‘Designation’’ and 

‘‘Education and Experience’’ 

Section 1.170A–17(b)(2)(i) of the 

proposed regulations provides that an 

individual is treated as having 

education and experience in valuing the 

type of property if, as of the date the 

individual signs the appraisal, the 

individual has satisfied the following 

requirements: (A) Successfully 

completed professional or college-level 

coursework in valuing the type of 

property and has two or more years of 

experience in valuing the type of 

property; or (B) earned a recognized 

appraiser designation for the type of 

property. One commenter suggested that 

it is much more difficult to earn a 

designation from a generally recognized 

professional appraiser organization 

under § 1.170A–17(b)(2)(i)(B) than to 

satisfy the education and experience 

requirements under § 1.170A– 

17(b)(2)(i)(A). The commenter suggested 

that the education and experience 

requirements be made more stringent. In 

enacting section 170(f)(11)(E), Congress 

intended to improve the accuracy of 

deductions claimed for noncash 

contributions by requiring qualified 

appraisers to meet more stringent 

qualification standards, including by 

requiring that both education and 

experience requirements be met. See 

H.R. Rep. No. 108–548, pt. 1, at 356 

(2004). The requirements for education 

and experience in the proposed 

regulations are sufficiently stringent as 

intended by Congress. Accordingly, the 

final regulations do not adopt this 

suggestion and retain without 

modification the requirements for 

education and experience in the 

proposed regulations. 

E. Satisfying Verifiable Education 

Requirement 

Section 170(f)(11)(E)(iii)(I) requires 

verifiable education and experience in 

valuing the type of property subject to 

the appraisal. Section 1.170A– 

17(b)(2)(i)(A) of the proposed 

regulations provides that an individual 

is treated as having education and 

experience in valuing the type of 

property if, as of the date the individual 

signs the appraisal, the individual has 

successfully completed (for example, 

received a passing grade on a final 

examination) professional or collegelevel coursework in valuing the type of 

property, and has two or more years of 

experience in valuing the type of 

property. One commenter asked 

whether attendance at a training event 

that does not include a final 

examination meets the requirement of 

successful completion of coursework. 

The reference to a passing grade on a 

final examination in § 1.170A– 

17(b)(2)(i)(A) is merely an example of 

what is considered successful 

completion of professional or collegelevel coursework, and other evidence of 

successful completion may be sufficient. 

However, mere attendance at a training 

event is not sufficient, and evidence of 

successful completion of coursework is 

necessary under the final regulations. 

F. Education Provided by Trade 

Organization 

Two commenters pointed out that, in 

addition to generally recognized 

professional appraiser organizations, a 

generally recognized professional trade 

organization may provide coursework 


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Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 36421 

that satisfies the requirement for 

verifiable education in valuing the type 

of property under § 1.170A– 

17(b)(2)(i)(A) and (ii)(B). The Treasury 

Department and the IRS agree with this 

comment, and the final regulations 

provide that an appraiser also can 

satisfy § 1.170A–17(b)(2)(i)(A) and 

(ii)(B) by successfully completing 

coursework in valuing the type of 

property from a generally recognized 

professional trade organization. 

G. Examples of Generally Recognized 

Professional Appraiser Organizations 

Some commenters objected to the 

references in the proposed regulations 

to designations conferred by one 

particular organization as examples of 

recognized appraiser designations. The 

Treasury Department and the IRS do not 

require or prefer the designation of any 

particular appraiser organization, and, 

therefore, the final regulations do not 

contain examples of any designations. 

IV. Additional Comments 

A number of commenters requested 

that the Treasury Department and the 

IRS provide that the final regulations 

apply to charitable contributions for all 

federal tax purposes, including estate 

and gift tax. These regulations are 

promulgated under Jobs Act and PPA 

provisions that apply only to income tax 

deductions for charitable contributions 

under section 170. No substantive 

changes were made to the proposed 

regulations in response to these 

comments because these comments 

were beyond the scope of the proposed 

regulations. 

Some commenters suggested that 

appraisers be allowed to use certain IRS 

valuation tables, such as those for 

charitable remainder trusts, other 

remainder interests in property, and life 

insurance policies, instead of a qualified 

appraisal. These tables may be used to 

value property in certain other contexts, 

but they do not necessarily provide a 

fair market value of the property 

contributed. Therefore, these tables are 

not acceptable substitutes for a qualified 

appraisal to substantiate deductions for 

charitable contributions under section 

170. 

Another commenter suggested that 

taxpayers should not be required to 

substantiate their charitable 

contribution deduction with a qualified 

appraisal when they purchase medical 

equipment, such as a Magnetic 

Resonance Imaging (MRI) machine, and 

donate the equipment to a qualified 

organization. The purchase price of the 

medical equipment may differ from its 

fair market value. A qualified appraisal 

prepared by a qualified appraiser is 

required to determine the fair market 

value at the time of contribution. 

Therefore, no changes were made to the 

proposed regulations in response to this 

comment. 

Effect on Other Documents 

Notice 2006–96 provides transitional 

guidance on the definitions of qualified 

appraisal and qualified appraiser under 

section 170(f)(11). Notice 2006–110 

provides transitional guidance under 

section 170(f)(17) for substantiating 

charitable contributions made by 

payroll deduction. Notice 2008–16 

provides transitional guidance under 

section 170(f)(17) for substantiating a 

one-time, lump-sum charitable 

contribution of a cash, check, or other 

monetary gift made through the CFC or 

a similar program. All three notices 

provide that taxpayers may rely on the 

notices until final regulations are 

effective. Accordingly, Notice 2006–110 

and Notice 2008–16 are obsolete as of 

July 30, 2018 and Notice 2006–96 is 

obsolete as of January 1, 2019. 

V. Applicability Dates 

In general, §§ 1.170A–15, 1.170A–16, 

and 1.170A–18 apply to contributions 

made after July 30, 2018. Section 

1.170A–17 applies to contributions 

made on or after January 1, 2019. 

Taxpayers are reminded that the 

effective dates of the Jobs Act and the 

PPA relating to substantiating and 

reporting charitable contributions 

precede the effective date of these final 

regulations, and the Jobs Act and the 

PPA apply in accordance with their 

applicability dates. See Notice 2006–96. 

Special Analyses 

This regulation is not subject to 

review under section 6(b) of Executive 

Order 12866 pursuant to the 

Memorandum of Agreement (April 11, 

2018) between the Department of the 

Treasury and the Office of Management 

and Budget regarding review of tax 

regulations. Further it is hereby certified 

that these regulations will not have a 

significant economic impact on a 

substantial number of small entities. 

Accordingly, a Regulatory Flexibility 

Analysis under the Regulatory 

Flexibility Act (5 U.S.C. chapter 6) is 

not required. Although this rule could 

affect a substantial number of small 

entities, any economic impact is 

expected to be minimal. The final rule 

provides clarifications and 

simplifications to the existing 

substantiation and reporting 

requirements for charitable 

contributions and are designed to 

reduce the burden on taxpayers. 

Further, any substantiation and 

reporting rules contained in these final 

regulations that are in addition to the 

rules in current regulations reflect 

statutory substantiation and reporting 

requirements. Pursuant to section 

7805(f) of the Internal Revenue Code, 

the notice of proposed rulemaking 

preceding this regulation was submitted 

to the Chief Counsel for Advocacy of the 

Small Business Administration for 

comment on its impact on small 

business, and no comments were 

received. 

Drafting Information 

The principal author of these 

regulations is Charles Gorham of the 

Office of Associate Chief Counsel 

(Income Tax and Accounting). Other 

personnel from the Treasury 

Department and the IRS participated in 

their development. 

List of Subjects 

26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 602 

Reporting and recordkeeping 

requirements. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR parts 1 and 602 

are amended as follows: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 amended by adding sectional 

authorities for §§ 1.170A–15 through 

1.170A–18 in numerical order to read in 

part as follows: 

Authority: 26 U.S.C. 7805 * * * 

* * * * * 

§ 1.170A–15 also issued under 26 U.S.C. 

170(a)(1). 

§ 1.170A–16 also issued under 26 U.S.C. 

170(a)(1) and 170(f)(11). 

§ 1.170A–17 also issued under 26 U.S.C. 

170(a)(1) and 170(f)(11). 

§ 1.170A–18 also issued under 26 U.S.C. 

170(a)(1). 

* * * * * 

§§ 1.170–0, 1.170–1, and 1.170–2 

[Removed] 

■ Par. 2. Sections 1.170–0, 1.170–1, and 

1.170–2 are removed. 

■ Par. 3. Section 1.170A–1 is amended 

by revising the third sentence of 

paragraph (a) and adding two sentences 

to the end of paragraph (k) to read as 

follows: 

§ 1.170A–1 Charitable, etc., contributions 

and gifts; allowance of deduction. 

(a) * * * For rules relating to record 

keeping and return requirements in 


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support of deductions for charitable 

contributions (whether by an itemizing 

or nonitemizing taxpayer), see 

§§ 1.170A–13, 1.170A–14, 1.170A–15, 

1.170A–16, 1.170A–17, and 

1.170A–18. * * * 

* * * * * 

(k) * * * The third sentence of 

paragraph (a) applies as provided in the 

sections referenced in that sentence. 

■ Par. 4. Section 1.170A–13 is amended 

by revising the heading to read as 

follows: 

§ 1.170A–13 Recordkeeping and return 

requirements for deductions for charitable 

contributions. 

* * * * * 

■ Par. 5. Section 1.170A–14 is amended 

by revising paragraphs (i) and (j) to read 

as follows: 

§ 1.170A–14. Qualified conservation 

contributions. 

* * * * * 

(i) Substantiation requirement. If a 

taxpayer makes a qualified conservation 

contribution and claims a deduction, 

the taxpayer must maintain written 

records of the fair market value of the 

underlying property before and after the 

donation and the conservation purpose 

furthered by the donation, and such 

information shall be stated in the 

taxpayer’s income tax return if required 

by the return or its instructions. See also 

§ 1.170A–13(c) (relating to 

substantiation requirements for 

deductions in excess of $5,000 for 

charitable contributions made on or 

before July 30, 2018); § 1.170A–16(d) 

(relating to substantiation of charitable 

contributions of more than $5,000 made 

after July 30, 2018); § 1.170A–17 

(relating to the definitions of qualified 

appraisal and qualified appraiser for 

substantiation of contributions made on 

or after January 1, 2019); and section 

6662 (relating to the imposition of an 

accuracy-related penalty on 

underpayments). Taxpayers may rely on 

the rules in § 1.170A–16(d) for 

contributions made after June 3, 2004, 

or appraisals prepared for returns or 

submissions filed after August 17, 2006. 

Taxpayers may rely on the rules in 

§ 1.170A–17 for appraisals prepared for 

returns or submissions filed after 

August 17, 2006. 

(j) Effective/applicability dates. 

Except as otherwise provided in 

§ 1.170A–14(g)(4)(ii) and § 1.170A–14(i), 

this section applies only to 

contributions made on or after 

December 18, 1980. 

■ Par. 6. Section 1.170A–15 is added to 

read as follows: 

§ 1.170A–15 Substantiation requirements 

for charitable contribution of a cash, check, 

or other monetary gift. 

(a) In general—(1) Bank record or 

written communication required. No 

deduction is allowed under sections 

170(a) and 170(f)(17) for a charitable 

contribution in the form of a cash, 

check, or other monetary gift, as 

described in paragraph (b)(1) of this 

section, unless the donor substantiates 

the deduction with a bank record, as 

described in paragraph (b)(2) of this 

section, or a written communication, as 

described in paragraph (b)(3) of this 

section, from the donee showing the 

name of the donee, the date of the 

contribution, and the amount of the 

contribution. 

(2) Additional substantiation required 

for contributions of $250 or more. No 

deduction is allowed under section 

170(a) for any contribution of $250 or 

more unless the donor substantiates the 

contribution with a contemporaneous 

written acknowledgment, as described 

in section 170(f)(8) and § 1.170A–13(f), 

from the donee. 

(3) Single document may be used. The 

requirements of paragraphs (a)(1) and 

(2) of this section may be met by a single 

document that contains all the 

information required by paragraphs 

(a)(1) and (2) of this section, if the 

document is obtained by the donor no 

later than the date prescribed by 

paragraph (c) of this section. 

(b) Terms—(1) Monetary gift includes 

a transfer of a gift card redeemable for 

cash, and a payment made by credit 

card, electronic fund transfer (as 

described in section 5061(e)(2)), an 

online payment service, or payroll 

deduction. 

(2) Bank record includes a statement 

from a financial institution, an 

electronic fund transfer receipt, a 

canceled check, a scanned image of both 

sides of a canceled check obtained from 

a bank website, or a credit card 

statement. 

(3) Written communication includes 

email. 

(c) Deadline for receipt of 

substantiation. The substantiation 

described in paragraph (a) of this 

section must be received by the donor 

on or before the earlier of— 

(1) The date the donor files the 

original return for the taxable year in 

which the contribution was made; or 

(2) The due date, including any 

extension, for filing the donor’s original 

return for that year. 

(d) Special rules—(1) Contributions 

made by payroll deduction. In the case 

of a charitable contribution made by 

payroll deduction, a donor is treated as 

meeting the requirements of section 

170(f)(17) and paragraph (a) of this 

section if, no later than the date 

described in paragraph (c) of this 

section, the donor obtains— 

(i) A pay stub, Form W–2, ‘‘Wage and 

Tax Statement,’’ or other employerfurnished document that sets forth the 

amount withheld during the taxable 

year for payment to a donee; and 

(ii) A pledge card or other document 

prepared by or at the direction of the 

donee that shows the name of the 

donee. 

(2) Distributing organizations as 

donees. The following organizations are 

treated as donees for purposes of section 

170(f)(17) and paragraph (a) of this 

section, even if the organization 

(pursuant to the donor’s instructions or 

otherwise) distributes the amount 

received to one or more organizations 

described in section 170(c): 

(i) An organization described in 

section 170(c). 

(ii) An organization described in 5 

CFR 950.105 (a Principal Combined 

Fund Organization (PCFO) for purposes 

of the Combined Federal Campaign 

(CFC)) and acting in that capacity. For 

purposes of the requirement for a 

written communication under section 

170(f)(17), if the donee is a PCFO, the 

name of the local CFC campaign may be 

treated as the name of the donee 

organization. 

(e) Substantiation of out-of-pocket 

expenses. Paragraph (a)(1) of this 

section does not apply to a donor who 

incurs unreimbursed expenses of less 

than $250 incident to the rendition of 

services, within the meaning of 

§ 1.170A–1(g). For substantiation of 

unreimbursed out-of-pocket expenses of 

$250 or more, see § 1.170A–13(f)(10). 

(f) Charitable contributions made by 

partnership or S corporation. If a 

partnership or an S corporation makes 

a charitable contribution, the 

partnership or S corporation is treated 

as the donor for purposes of section 

170(f)(17) and paragraph (a) of this 

section. 

(g) Transfers to certain trusts. The 

requirements of section 170(f)(17) and 

paragraphs (a)(1) and (3) of this section 

do not apply to a transfer of a cash, 

check, or other monetary gift to a trust 

described in section 170(f)(2)(B); a 

charitable remainder annuity trust, as 

described in section 664(d)(1) and the 

corresponding regulations; or a 

charitable remainder unitrust, as 

described in section 664(d)(2) or (d)(3) 

and the corresponding regulations. The 

requirements of section 170(f)(17) and 

paragraphs (a)(1) and (2) of this section 

do apply, however, to a transfer to a 

pooled income fund, as defined in 

section 642(c)(5). 


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(h) Effective/applicability date. This 

section applies to contributions made 

after July 30, 2018. Taxpayers may rely 

on the rules of this section for 

contributions made in taxable years 

beginning after August 17, 2006. 

■ Par. 7. Section 1.170A–16 is added to 

read as follows: 

§ 1.170A–16 Substantiation and reporting 

requirements for noncash charitable 

contributions. 

(a) Substantiation of charitable 

contributions of less than $250—(1) 

Individuals, partnerships, and certain 

corporations required to obtain receipt. 

Except as provided in paragraph (a)(2) 

of this section, no deduction is allowed 

under section 170(a) for a noncash 

charitable contribution of less than $250 

by an individual, partnership, S 

corporation, or C corporation that is a 

personal service corporation or closely 

held corporation unless the donor 

maintains for each contribution a 

receipt from the donee showing the 

following information: 

(i) The name and address of the 

donee; 

(ii) The date of the contribution; 

(iii) A description of the property in 

sufficient detail under the 

circumstances (taking into account the 

value of the property) for a person who 

is not generally familiar with the type of 

property to ascertain that the described 

property is the contributed property; 

and 

(iv) In the case of securities, the name 

of the issuer, the type of security, and 

whether the securities are publicly 

traded securities within the meaning of 

§ 1.170A–13(c)(7)(xi). 

(2) Substitution of reliable written 

records—(i) In general. If it is 

impracticable to obtain a receipt (for 

example, where a donor deposits 

property at a donee’s unattended drop 

site), the donor may satisfy the 

recordkeeping rules of this paragraph (a) 

by maintaining reliable written records, 

as described in paragraphs (a)(2)(ii) and 

(iii) of this section, for the contributed 

property. 

(ii) Reliable written records. The 

reliability of written records is to be 

determined on the basis of all of the 

facts and circumstances of a particular 

case, including the proximity in time of 

the written record to the contribution. 

(iii) Contents of reliable written 

records. Reliable written records must 

include— 

(A) The information required by 

paragraph (a)(1) of this section; 

(B) The fair market value of the 

property on the date the contribution 

was made; 

(C) The method used in determining 

the fair market value; and 

(D) In the case of a contribution of 

clothing or a household item as defined 

in § 1.170A–18(c), the condition of the 

item. 

(3) Additional substantiation rules 

may apply. For additional 

substantiation rules, see paragraph (f) of 

this section. 

(b) Substantiation of charitable 

contributions of $250 or more but not 

more than $500. No deduction is 

allowed under section 170(a) for a 

noncash charitable contribution of $250 

or more but not more than $500 unless 

the donor substantiates the contribution 

with a contemporaneous written 

acknowledgment, as described in 

section 170(f)(8) and § 1.170A–13(f). 

(c) Substantiation of charitable 

contributions of more than $500 but not 

more than $5,000—(1) In general. No 

deduction is allowed under section 

170(a) for a noncash charitable 

contribution of more than $500 but not 

more than $5,000 unless the donor 

substantiates the contribution with a 

contemporaneous written 

acknowledgment, as described in 

section 170(f)(8) and § 1.170A–13(f), and 

meets the applicable requirements of 

this section. 

(2) Individuals, partnerships, and 

certain corporations also required to file 

Form 8283 (Section A). No deduction is 

allowed under section 170(a) for a 

noncash charitable contribution of more 

than $500 but not more than $5,000 by 

an individual, partnership, S 

corporation, or C corporation that is a 

personal service corporation or closely 

held corporation unless the donor 

completes Form 8283 (Section A), 

‘‘Noncash Charitable Contributions,’’ as 

provided in paragraph (c)(3) of this 

section, or a successor form, and files it 

with the return on which the deduction 

is claimed. 

(3) Completion of Form 8283 (Section 

A). A completed Form 8283 (Section A) 

includes— 

(i) The donor’s name and taxpayer 

identification number (for example, a 

social security number or employer 

identification number); 

(ii) The name and address of the 

donee; 

(iii) The date of the contribution; 

(iv) The following information about 

the contributed property: 

(A) A description of the property in 

sufficient detail under the 

circumstances, taking into account the 

value of the property, for a person who 

is not generally familiar with the type of 

property to ascertain that the described 

property is the contributed property; 

(B) In the case of real or tangible 

personal property, the condition of the 

property; 

(C) In the case of securities, the name 

of the issuer, the type of security, and 

whether the securities are publicly 

traded securities within the meaning of 

§ 1.170A–13(c)(7)(xi); 

(D) The fair market value of the 

property on the date the contribution 

was made and the method used in 

determining the fair market value; 

(E) The manner of acquisition (for 

example, by purchase, gift, bequest, 

inheritance, or exchange), and the 

approximate date of acquisition of the 

property by the donor (except that in the 

case of a contribution of publicly traded 

securities as defined in § 1.170A– 

13(c)(7)(xi), a representation that the 

donor held the securities for more than 

one year is sufficient) or, if the property 

was created, produced, or manufactured 

by or for the donor, the approximate 

date the property was substantially 

completed; 

(F) The cost or other basis, adjusted as 

provided by section 1016, of the 

property (except that the cost or basis is 

not required for contributions of 

publicly traded securities (as defined in 

§ 1.170A–13(c)(7)(xi)) that would have 

resulted in long-term capital gain if sold 

on the contribution date, unless the 

donor has elected to limit the deduction 

to basis under section 170(b)(1)(C)(iii)); 

(G) In the case of tangible personal 

property, whether the donee has 

certified it for a use related to the 

purpose or function constituting the 

donee’s basis for exemption under 

section 501, or in the case of a 

governmental unit, an exclusively 

public purpose; and 

(v) Any other information required by 

Form 8283 (Section A) or the 

instructions to Form 8283 (Section A). 

(4) Additional requirement for certain 

vehicle contributions. In the case of a 

contribution of a qualified vehicle 

described in section 170(f)(12)(E) for 

which an acknowledgment by the donee 

organization is required under section 

170(f)(12)(D), the donor must attach a 

copy of the acknowledgment to the 

Form 8283 (Section A) for the return on 

which the deduction is claimed. 

(5) Additional substantiation rules 

may apply. For additional 

substantiation rules, see paragraph (f) of 

this section. 

(d) Substantiation of charitable 

contributions of more than $5,000—(1) 

In general. Except as provided in 

paragraph (d)(2) of this section, no 

deduction is allowed under section 

170(a) for a noncash charitable 

contribution of more than $5,000 unless 

the donor— 


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36424 Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 

(i) Substantiates the contribution with 

a contemporaneous written 

acknowledgment, as described in 

section 170(f)(8) and § 1.170A–13(f); 

(ii) Obtains a qualified appraisal, as 

defined in § 1.170A–17(a)(1), prepared 

by a qualified appraiser, as defined in 

§ 1.170A–17(b)(1); and 

(iii) Completes Form 8283 (Section B), 

as provided in paragraph (d)(3) of this 

section, or a successor form, and files it 

with the return on which the deduction 

is claimed. 

(2) Exception for certain noncash 

contributions. A qualified appraisal is 

not required, and a completed Form 

8283 (Section A) containing the 

information required in paragraph (c)(3) 

of this section meets the requirements of 

paragraph (d)(1)(iii) of this section for 

contributions of— 

(i) Publicly traded securities as 

defined in § 1.170A–13(c)(7)(xi); 

(ii) Property described in section 

170(e)(1)(B)(iii) (certain intellectual 

property); 

(iii) A qualified vehicle described in 

section 170(f)(12)(A)(ii) for which an 

acknowledgment under section 

170(f)(12)(B)(iii) is provided; and 

(iv) Property described in section 

1221(a)(1) (inventory and property held 

by the donor primarily for sale to 

customers in the ordinary course of the 

donor’s trade or business). 

(3) Completed Form 8283 (Section B). 

A completed Form 8283 (Section B) 

includes— 

(i) The donor’s name and taxpayer 

identification number (for example, a 

social security number or employer 

identification number); 

(ii) The donee’s name, address, 

taxpayer identification number, 

signature, the date signed by the donee, 

and the date the donee received the 

property; 

(iii) The appraiser’s name, address, 

taxpayer identification number, 

appraiser declaration, as described in 

paragraph (d)(4) of this section, 

signature, and the date signed by the 

appraiser; 

(iv) The following information about 

the contributed property: 

(A) The fair market value on the 

valuation effective date, as defined in 

§ 1.170A–17(a)(5)(i). 

(B) A description in sufficient detail 

under the circumstances, taking into 

account the value of the property, for a 

person who is not generally familiar 

with the type of property to ascertain 

that the described property is the 

contributed property. 

(C) In the case of real property or 

tangible personal property, the 

condition of the property; 

(v) The manner of acquisition (for 

example, by purchase, gift, bequest, 

inheritance, or exchange), and the 

approximate date of acquisition of the 

property by the donor, or, if the 

property was created, produced, or 

manufactured by or for the donor, the 

approximate date the property was 

substantially completed; 

(vi) The cost or other basis of the 

property, adjusted as provided by 

section 1016; 

(vii) A statement explaining whether 

the charitable contribution was made by 

means of a bargain sale and, if so, the 

amount of any consideration received 

for the contribution; and 

(viii) Any other information required 

by Form 8283 (Section B) or the 

instructions to Form 8283 (Section B). 

(4) Appraiser declaration. The 

appraiser declaration referred to in 

paragraph (d)(3)(iii) of this section must 

include the following statement: ‘‘I 

understand that my appraisal will be 

used in connection with a return or 

claim for refund. I also understand that, 

if there is a substantial or gross 

valuation misstatement of the value of 

the property claimed on the return or 

claim for refund that is based on my 

appraisal, I may be subject to a penalty 

under section 6695A of the Internal 

Revenue Code, as well as other 

applicable penalties. I affirm that I have 

not been at any time in the three-year 

period ending on the date of the 

appraisal barred from presenting 

evidence or testimony before the 

Department of the Treasury or the 

Internal Revenue Service pursuant to 31 

U.S.C. 330(c).’’ 

(5) Donee signature—(i) Person 

authorized to sign. The person who 

signs Form 8283 (Section B) for the 

donee must be either an official 

authorized to sign the tax or information 

returns of the donee, or a person 

specifically authorized to sign Forms 

8283 (Section B) by that official. In the 

case of a donee that is a governmental 

unit, the person who signs Form 8283 

(Section B) for the donee must be an 

official of the governmental unit. 

(ii) Effect of donee signature. The 

signature of the donee on Form 8283 

(Section B) does not represent 

concurrence in the appraised value of 

the contributed property. Rather, it 

represents acknowledgment of receipt of 

the property described in Form 8283 

(Section B) on the date specified in 

Form 8283 (Section B) and that the 

donee understands the information 

reporting requirements imposed by 

section 6050L and § 1.6050L–1. 

(iii) Certain information not required 

on Form 8283 (Section B) before donee 

signs. Before Form 8283 (Section B) is 

signed by the donee, Form 8283 

(Section B) must be completed (as 

described in paragraph (d)(3) of this 

section), except that it is not required to 

contain the following: 

(A) The appraiser declaration or 

information about the qualified 

appraiser. 

(B) The manner or date of acquisition. 

(C) The cost or other basis of the 

property. 

(D) The appraised fair market value of 

the contributed property. 

(E) The amount claimed as a 

charitable contribution. 

(6) Additional substantiation rules 

may apply. For additional 

substantiation rules, see paragraph (f) of 

this section. 

(7) More than one appraiser. More 

than one appraiser may appraise the 

donated property. If more than one 

appraiser appraises the property, the 

donor does not have to use each 

appraiser’s appraisal for purposes of 

substantiating the charitable 

contribution deduction under this 

paragraph (d). If the donor uses the 

appraisal of more than one appraiser, or 

if two or more appraisers contribute to 

a single appraisal, each appraiser shall 

comply with the requirements of this 

paragraph (d) and the requirements in 

§ 1.170A–17, including signing the 

qualified appraisal and appraisal 

summary. 

(e) Substantiation of noncash 

charitable contributions of more than 

$500,000—(1) In general. Except as 

provided in paragraph (e)(2) of this 

section, no deduction is allowed under 

section 170(a) for a noncash charitable 

contribution of more than $500,000 

unless the donor— 

(i) Substantiates the contribution with 

a contemporaneous written 

acknowledgment, as described in 

section 170(f)(8) and § 1.170A–13(f); 

(ii) Obtains a qualified appraisal, as 

defined in § 1.170A–17(a)(1), prepared 

by a qualified appraiser, as defined in 

§ 1.170A–17(b)(1); 

(iii) Completes, as described in 

paragraph (d)(3) of this section, Form 

8283 (Section B) and files it with the 

return on which the deduction is 

claimed; and 

(iv) Attaches the qualified appraisal of 

the property to the return on which the 

deduction is claimed. 

(2) Exception for certain noncash 

contributions. For contributions of 

property described in paragraph (d)(2) 

of this section, a qualified appraisal is 

not required, and a completed Form 

8283 (Section A), containing the 

information required in paragraph (c)(3) 

of this section, meets the requirements 

of paragraph (e)(1)(iii) of this section. 

(3) Additional substantiation rules 

may apply. For additional 


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Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 36425 

substantiation rules, see paragraph (f) of 

this section. 

(f) Additional substantiation rules— 

(1) Form 8283 (Section B) furnished by 

donor to donee. A donor who presents 

a Form 8283 (Section B) to a donee for 

signature must furnish to the donee a 

copy of the Form 8283 (Section B). 

(2) Number of Forms 8283 (Section A 

or Section B)—(i) In general. For each 

item of contributed property for which 

a Form 8283 (Section A or Section B) is 

required under paragraphs (c), (d), or (e) 

of this section, a donor must attach a 

separate Form 8283 (Section A or 

Section B) to the return on which the 

deduction for the item is claimed. 

(ii) Exception for similar items. The 

donor may attach a single Form 8283 

(Section A or Section B) for all similar 

items of property, as defined in 

§ 1.170A–13(c)(7)(iii), contributed to the 

same donee during the donor’s taxable 

year, if the donor includes on Form 

8283 (Section A or Section B) the 

information required by paragraph (c)(3) 

or (d)(3) of this section for each item of 

property. 

(3) Substantiation requirements for 

carryovers of noncash contribution 

deductions. The rules in paragraphs (c), 

(d), and (e) of this section (regarding 

substantiation that must be submitted 

with a return) also apply to the return 

for any carryover year under section 

170(d). 

(4) Partners and S corporation 

shareholders—(i) Form 8283 (Section A 

or Section B) must be provided to 

partners and S corporation 

shareholders. If the donor is a 

partnership or S corporation, the donor 

must provide a copy of the completed 

Form 8283 (Section A or Section B) to 

every partner or shareholder who 

receives an allocation of a charitable 

contribution deduction under section 

170 for the property described in Form 

8283 (Section A or Section B). Similarly, 

a recipient partner or shareholder that is 

a partnership or S corporation must 

provide a copy of the completed Form 

8283 (Section A or Section B) to each of 

its partners or shareholders who 

receives an allocation of a charitable 

contribution deduction under section 

170 for the property described in Form 

8283 (Section A or Section B). 

(ii) Partners and S corporation 

shareholders must attach Form 8283 

(Section A or Section B) to return. A 

partner of a partnership or shareholder 

of an S corporation who receives an 

allocation of a charitable contribution 

deduction under section 170 for 

property to which paragraph (c), (d), or 

(e) of this section applies must attach a 

copy of the partnership’s or S 

corporation’s completed Form 8283 

(Section A or Section B) to the return on 

which the deduction is claimed. 

(5) Determination of deduction 

amount for purposes of substantiation 

rules—(i) In general. In determining 

whether the amount of a donor’s 

deduction exceeds the amounts set forth 

in section 170(f)(11)(B) (noncash 

contributions exceeding $500), 

170(f)(11)(C) (noncash contributions 

exceeding $5,000), or 170(f)(11)(D) 

(noncash contributions exceeding 

$500,000), the rules of paragraphs 

(f)(5)(ii) and (iii) of this section apply. 

(ii) Similar items of property must be 

aggregated. Under section 170(f)(11)(F), 

the donor must aggregate the amount 

claimed as a deduction for all similar 

items of property, as defined in 

§ 1.170A–13(c)(7)(iii), contributed 

during the taxable year. For rules 

regarding the number of qualified 

appraisals and Forms 8283 (Section A or 

Section B) required if similar items of 

property are contributed, see § 1.170A– 

13(c)(3)(iv)(A) and (4)(iv)(B). 

(iii) For contributions of certain 

inventory and scientific property, excess 

of amount claimed over cost of goods 

sold taken into account—(A) In general. 

In determining the amount of a donor’s 

contribution of property to which 

section 170(e)(3) (relating to 

contributions of inventory and other 

property) or (e)(4) (relating to 

contributions of scientific property used 

for research) applies, the donor must 

take into account only the excess of the 

amount claimed as a deduction over the 

amount that would have been treated as 

the cost of goods sold if the donor had 

sold the contributed property to the 

donee. 

(B) Example. The following example 

illustrates the rule of this paragraph 

(f)(5)(iii): 

Example. X Corporation makes a 

contribution of inventory described in 

section 1221(a)(2). The contribution, 

described in section 170(e)(3), is for the care 

of the needy. The cost of the property to X 

Corporation is $5,000 and the fair market 

value of the property at the time of the 

contribution is $11,000. Pursuant to section 

170(e)(3)(B), X Corporation claims a 

charitable contribution deduction of $8,000 

($5,000 + 1⁄2 × ($11,000 ¥ 5,000) = $8,000). 

The amount taken into account for purposes 

of determining the $5,000 threshold of 

paragraph (d) of this section is $3,000 

($8,000¥$5,000). 

(g) Effective/applicability date. This 

section applies to contributions made 

after July 30, 2018. Taxpayers may rely 

on the rules of this section for 

contributions made after June 3, 2004, 

or appraisals prepared for returns or 

submissions filed after August 17, 2006. 

■ Par. 8. Section 1.170A–17 is added to 

read as follows: 

§ 1.170A–17 Qualified appraisal and 

qualified appraiser. 

(a) Qualified appraisal—(1) 

Definition. For purposes of section 

170(f)(11) and § 1.170A–16(d)(1)(ii) and 

(e)(1)(ii), the term qualified appraisal 

means an appraisal document that is 

prepared by a qualified appraiser (as 

defined in paragraph (b)(1) of this 

section) in accordance with generally 

accepted appraisal standards (as defined 

in paragraph (a)(2) of this section) and 

otherwise complies with the 

requirements of this paragraph (a). 

(2) Generally accepted appraisal 

standards defined. For purposes of 

paragraph (a)(1) of this section, 

generally accepted appraisal standards 

means the substance and principles of 

the Uniform Standards of Professional 

Appraisal Practice, as developed by the 

Appraisal Standards Board of the 

Appraisal Foundation. 

(3) Contents of qualified appraisal. A 

qualified appraisal must include— 

(i) The following information about 

the contributed property: 

(A) A description in sufficient detail 

under the circumstances, taking into 

account the value of the property, for a 

person who is not generally familiar 

with the type of property to ascertain 

that the appraised property is the 

contributed property. 

(B) In the case of real property or 

tangible personal property, the 

condition of the property. 

(C) The valuation effective date, as 

defined in paragraph (a)(5)(i) of this 

section. 

(D) The fair market value, within the 

meaning of § 1.170A–1(c)(2), of the 

contributed property on the valuation 

effective date; 

(ii) The terms of any agreement or 

understanding by or on behalf of the 

donor and donee that relates to the use, 

sale, or other disposition of the 

contributed property, including, for 

example, the terms of any agreement or 

understanding that— 

(A) Restricts temporarily or 

permanently a donee’s right to use or 

dispose of the contributed property; 

(B) Reserves to, or confers upon, 

anyone, other than a donee or an 

organization participating with a donee 

in cooperative fundraising, any right to 

the income from the contributed 

property or to the possession of the 

property, including the right to vote 

contributed securities, to acquire the 

property by purchase or otherwise, or to 

designate the person having income, 

possession, or right to acquire; or 

(C) Earmarks contributed property for 

a particular use; 


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36426 Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 

(iii) The date, or expected date, of the 

contribution to the donee; 

(iv) The following information about 

the appraiser: 

(A) Name, address, and taxpayer 

identification number. 

(B) Qualifications to value the type of 

property being valued, including the 

appraiser’s education and experience. 

(C) If the appraiser is acting in his or 

her capacity as a partner in a 

partnership, an employee of any person, 

whether an individual, corporation, or 

partnership, or an independent 

contractor engaged by a person other 

than the donor, the name, address, and 

taxpayer identification number of the 

partnership or the person who employs 

or engages the qualified appraiser; 

(v) The signature of the appraiser and 

the date signed by the appraiser 

(appraisal report date); 

(vi) The following declaration by the 

appraiser: ‘‘I understand that my 

appraisal will be used in connection 

with a return or claim for refund. I also 

understand that, if there is a substantial 

or gross valuation misstatement of the 

value of the property claimed on the 

return or claim for refund that is based 

on my appraisal, I may be subject to a 

penalty under section 6695A of the 

Internal Revenue Code, as well as other 

applicable penalties. I affirm that I have 

not been at any time in the three-year 

period ending on the date of the 

appraisal barred from presenting 

evidence or testimony before the 

Department of the Treasury or the 

Internal Revenue Service pursuant to 31 

U.S.C. 330(c)’’; 

(vii) A statement that the appraisal 

was prepared for income tax purposes; 

(viii) The method of valuation used to 

determine the fair market value, such as 

the income approach, the market-data 

approach, or the replacement-cost-lessdepreciation approach; and 

(ix) The specific basis for the 

valuation, such as specific comparable 

sales transactions or statistical 

sampling, including a justification for 

using sampling and an explanation of 

the sampling procedure employed. 

(4) Timely appraisal report. A 

qualified appraisal must be signed and 

dated by the qualified appraiser no 

earlier than 60 days before the date of 

the contribution and no later than— 

(i) The due date, including 

extensions, of the return on which the 

deduction for the contribution is first 

claimed; 

(ii) In the case of a donor that is a 

partnership or S corporation, the due 

date, including extensions, of the return 

on which the deduction for the 

contribution is first reported; or 

(iii) In the case of a deduction first 

claimed on an amended return, the date 

on which the amended return is filed. 

(5) Valuation effective date—(i) 

Definition. The valuation effective date 

is the date to which the value opinion 

applies. 

(ii) Timely valuation effective date. 

For an appraisal report dated before the 

date of the contribution, as described in 

§ 1.170A–1(b), the valuation effective 

date must be no earlier than 60 days 

before the date of the contribution and 

no later than the date of the 

contribution. For an appraisal report 

dated on or after the date of the 

contribution, the valuation effective 

date must be the date of the 

contribution. 

(6) Exclusion for donor knowledge of 

falsity. An appraisal is not a qualified 

appraisal for a particular contribution, 

even if the requirements of this 

paragraph (a) are met, if the donor either 

failed to disclose or misrepresented 

facts, and a reasonable person would 

expect that this failure or 

misrepresentation would cause the 

appraiser to misstate the value of the 

contributed property. 

(7) Number of appraisals required. A 

donor must obtain a separate qualified 

appraisal for each item of property for 

which an appraisal is required under 

section 170(f)(11)(C) and (D) and 

paragraph (d) or (e) of § 1.170A–16 and 

that is not included in a group of similar 

items of property, as defined in 

§ 1.170A–13(c)(7)(iii). For rules 

regarding the number of appraisals 

required if similar items of property are 

contributed, see section 170(f)(11)(F) 

and § 1.170A–13(c)(3)(iv)(A). 

(8) Time of receipt of qualified 

appraisal. The qualified appraisal must 

be received by the donor before the due 

date, including extensions, of the return 

on which a deduction is first claimed, 

or reported in the case of a donor that 

is a partnership or S corporation, under 

section 170 with respect to the donated 

property, or, in the case of a deduction 

first claimed, or reported, on an 

amended return, the date on which the 

return is filed. 

(9) Prohibited appraisal fees. The fee 

for a qualified appraisal cannot be based 

to any extent on the appraised value of 

the property. For example, a fee for an 

appraisal will be treated as based on the 

appraised value of the property if any 

part of the fee depends on the amount 

of the appraised value that is allowed by 

the Internal Revenue Service after an 

examination. 

(10) Retention of qualified appraisal. 

The donor must retain the qualified 

appraisal for so long as it may be 

relevant in the administration of any 

internal revenue law. 

(11) Effect of appraisal disregarded 

pursuant to 31 U.S.C. 330(c). If an 

appraiser has been prohibited from 

practicing before the Internal Revenue 

Service by the Secretary under 31 U.S.C. 

330(c) at any time during the three-year 

period ending on the date the appraisal 

is signed by the appraiser, any appraisal 

prepared by the appraiser will be 

disregarded as to value, but could 

constitute a qualified appraisal if the 

requirements of this section are 

otherwise satisfied, and the donor had 

no knowledge that the signature, date, 

or declaration was false when the 

appraisal and Form 8283 (Section B) 

were signed by the appraiser. 

(12) Partial interest. If the contributed 

property is a partial interest, the 

appraisal must be of the partial interest. 

(b) Qualified appraiser—(1) 

Definition. For purposes of section 

170(f)(11) and § 1.170A–16(d)(1)(ii) and 

(e)(1)(ii), the term qualified appraiser 

means an individual with verifiable 

education and experience in valuing the 

type of property for which the appraisal 

is performed, as described in paragraphs 

(b)(2) through (4) of this section. 

(2) Education and experience in 

valuing the type of property—(i) In 

general. An individual is treated as 

having education and experience in 

valuing the type of property within the 

meaning of paragraph (b)(1) of this 

section if, as of the date the individual 

signs the appraisal, the individual has— 

(A) Successfully completed (for 

example, received a passing grade on a 

final examination) professional or 

college-level coursework, as described 

in paragraph (b)(2)(ii) of this section, in 

valuing the type of property, as 

described in paragraph (b)(3) of this 

section, and has two or more years of 

experience in valuing the type of 

property, as described in paragraph 

(b)(3) of this section; or 

(B) Earned a recognized appraiser 

designation, as described in paragraph 

(b)(2)(iii) of this section, for the type of 

property, as described in paragraph 

(b)(3) of this section. 

(ii) Coursework must be obtained from 

an educational organization, generally 

recognized professional trade or 

appraiser organization, or employer 

educational program. For purposes of 

paragraph (b)(2)(i)(A) of this section, the 

coursework must be obtained from— 

(A) A professional or college-level 

educational organization described in 

section 170(b)(1)(A)(ii); 

(B) A generally recognized 

professional trade or appraiser 

organization that regularly offers 


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Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 36427 

educational programs in valuing the 

type of property; or 

(C) An employer as part of an 

employee apprenticeship or educational 

program substantially similar to the 

educational programs described in 

paragraphs (b)(2)(ii)(A) and (B) of this 

section. 

(iii) Recognized appraiser designation 

defined. A recognized appraiser 

designation means a designation 

awarded by a generally recognized 

professional appraiser organization on 

the basis of demonstrated competency. 

(3) Type of property defined—(i) In 

general. The type of property means the 

category of property customary in the 

appraisal field for an appraiser to value. 

(ii) Examples. The following 

examples illustrate the rule of 

paragraphs (b)(2)(i) and (b)(3)(i) of this 

section: 

Example (1). Coursework in valuing type of 

property. There are very few professionallevel courses offered in widget appraising, 

and it is customary in the appraisal field for 

personal property appraisers to appraise 

widgets. Appraiser A has successfully 

completed professional-level coursework in 

valuing personal property generally but has 

completed no coursework in valuing widgets. 

The coursework completed by Appraiser A is 

for the type of property under paragraphs 

(b)(2)(i) and (b)(3)(i) of this section. 

Example (2). Experience in valuing type of 

property. It is customary for professional 

antique appraisers to appraise antique 

widgets. Appraiser B has 2 years of 

experience in valuing antiques generally and 

is asked to appraise an antique widget. 

Appraiser B has obtained experience in 

valuing the type of property under 

paragraphs (b)(2)(i) and (b)(3)(i) of this 

section. 

Example (3). No experience in valuing type 

of property. It is not customary for 

professional antique appraisers to appraise 

new widgets. Appraiser C has experience in 

appraising antiques generally but no 

experience in appraising new widgets. 

Appraiser C is asked to appraise a new 

widget. Appraiser C does not have 

experience in valuing the type of property 

under paragraphs (b)(2)(i) and (b)(3)(i) of this 

section. 

(4) Verifiable. For purposes of 

paragraph (b)(1) of this section, 

education and experience in valuing the 

type of property are verifiable if the 

appraiser specifies in the appraisal the 

appraiser’s education and experience in 

valuing the type of property, as 

described in paragraphs (b)(2) and (3) of 

this section, and the appraiser makes a 

declaration in the appraisal that, 

because of the appraiser’s education and 

experience, the appraiser is qualified to 

make appraisals of the type of property 

being valued. 

(5) Individuals who are not qualified 

appraisers. The following individuals 

are not qualified appraisers for the 

appraised property: 

(i) An individual who receives a fee 

prohibited by paragraph (a)(9) of this 

section for the appraisal of the 

appraised property. 

(ii) The donor of the property. 

(iii) A party to the transaction in 

which the donor acquired the property 

(for example, the individual who sold, 

exchanged, or gave the property to the 

donor, or any individual who acted as 

an agent for the transferor or for the 

donor for the sale, exchange, or gift), 

unless the property is contributed 

within 2 months of the date of 

acquisition and its appraised value does 

not exceed its acquisition price. 

(iv) The donee of the property. 

(v) Any individual who is either— 

(A) Related, within the meaning of 

section 267(b), to, or an employee of, an 

individual described in paragraph 

(b)(5)(ii), (iii), or (iv) of this section; 

(B) Married to an individual described 

in paragraph (b)(5)(v)(A) of this section; 

or 

(C) An independent contractor who is 

regularly used as an appraiser by any of 

the individuals described in paragraph 

(b)(5)(ii), (iii), or (iv) of this section, and 

who does not perform a majority of his 

or her appraisals for others during the 

taxable year. 

(vi) An individual who is prohibited 

from practicing before the Internal 

Revenue Service by the Secretary under 

31 U.S.C. 330(c) at any time during the 

three-year period ending on the date the 

appraisal is signed by the individual. 

(c) Effective/applicability date. This 

section applies to contributions made 

on or after January 1, 2019. Taxpayers 

may rely on the rules of this section for 

appraisals prepared for returns or 

submissions filed after August 17, 2006. 

■ Par. 9. Section 1.170A–18 is added to 

read as follows: 

§ 1.170A–18 Contributions of clothing and 

household items. 

(a) In general. Except as provided in 

paragraph (b) of this section, no 

deduction is allowed under section 

170(a) for a contribution of clothing or 

a household item (as described in 

paragraph (c) of this section) unless— 

(1) The item is in good used condition 

or better at the time of the contribution; 

and 

(2) The donor meets the 

substantiation requirements of 

§ 1.170A–16. 

(b) Certain contributions of clothing or 

household items with claimed value of 

more than $500. The rule described in 

paragraph (a)(1) of this section does not 

apply to a contribution of a single item 

of clothing or a household item for 

which a deduction of more than $500 is 

claimed, if the donor submits with the 

return on which the deduction is 

claimed a qualified appraisal, as defined 

in § 1.170A–17(a)(1), of the property 

prepared by a qualified appraiser, as 

defined in § 1.170A–17(b)(1), and a 

completed Form 8283 (Section B), 

‘‘Noncash Charitable Contributions,’’ as 

described in § 1.170A–16(d)(3). 

(c) Definition of household items. For 

purposes of section 170(f)(16) and this 

section, the term household items 

includes furniture, furnishings, 

electronics, appliances, linens, and 

other similar items. Food, paintings, 

antiques, and other objects of art, 

jewelry, gems, and collections are not 

household items. 

(d) Effective/applicability date. This 

section applies to contributions made 

after July 30, 2018. Taxpayers may rely 

on the rules of this section for 

contributions made after August 17, 

2006. 

■ Par. 10. § 1.664–1 is amended by 

revising paragraph (a)(7)(i)(b) and 

adding a sentence to the end of 

paragraph (f)(1) to read as follows: 

§ 1.664–1. Charitable remainder trusts. 

(a) * * * 

(7) * * * 

(i) * * * 

(b) Determined by a current qualified 

appraisal from a qualified appraiser, as 

those terms are defined in— 

(1) Section 1.170A–13(c)(3) and 

1.170A–13(c)(5), respectively, for 

appraisals prepared for returns or 

submissions filed on or before August 

17, 2006; 

(2) Section 3 of Notice 2006–96, 

2006–2 CB 902, for appraisals prepared 

for returns or submissions filed after 

August 17, 2006, if the donations are 

made before January 1, 2019; or 

(3) Section 1.170A–17(a) and 1.170A– 

17(b), respectively, for appraisals 

prepared for returns or submissions for 

donations made on or after January 1, 

2019. 

* * * * * 

(f) * * * 

(1) * * * The provisions of paragraph 

§ 1.664–1(a)(7)(i)(b) apply as provided 

in that paragraph. 

* * * * * 

■ Par. 10. § 1.6050L–1 is amended by: 

■ 1. Revising the first two sentences of 

paragraph (a)(2)(i). 

■ 2. Revising paragraphs (c)(4)(i) 

introductory text and (d)(2). 

■ 3. Revising the first sentences of 

paragraphs (e) and (f)(2)(ii). 

■ 4. Adding paragraph (h). 

The revisions and addition read as 

follows: 


daltland on DSKBBV9HB2PROD with RULES
36428 Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 

§ 1.6050L–1. Information return by donees 

relating to certain dispositions of donated 

property. 

(a) * * * 

(2) * * * 

(i) In general. Paragraph (a)(1) of this 

section shall not apply with respect to 

an item of charitable deduction property 

disposed of by sale if the Form 8283 

appraisal summary (as described in 

§ 1.170A–13(c)(4) for contributions 

made on or before July 30, 2018 and 

§ 1.170A–16(d)(3) for contributions 

made after July 30, 2018), or a successor 

form, signed by the donee with respect 

to the item contains, at the time of the 

donee’s signature, a statement signed by 

the donor that the appraised value of the 

item does not exceed $500. In the case 

of a Form 8283 appraisal summary that 

describes more than one item, this 

exception shall apply only with respect 

to an item clearly identified as having 

an appraised value of $500 or 

less. * * * 

* * * * * 

(c) * * * 

(4) * * * 

(i) Shall provide its name, address, 

and employer identification number and 

a copy of the Form 8283 appraisal 

summary (as described in § 1.170A– 

13(c)(4) for contributions made on or 

before July 30, 2018 and § 1.170A– 

16(d)(3) for contributions made after 

July 30, 2018) relating to the transferred 

property to the successor donee on or 

before the 15th day after the latest of— 

* * * * * 

(d) * * * 

(2) Retention of Form 8283 appraisal 

summary. Every donee shall retain the 

Form 8283 appraisal summary (as 

described in § 1.170A–13(c)(4) for 

contributions made on or before July 30, 

2018 and § 1.170A–16(d)(3) for 

contributions made after July 30, 2018) 

in the donee’s records for so long as it 

may be relevant in the administration of 

any internal revenue law. 

* * * * * 

(e) Charitable deduction property. For 

purposes of this section, the term 

charitable deduction property means 

any property (other than money and 

publicly traded securities to which 

§ 1.170A–13(c)(7)(xi)(B) does not apply) 

contributed after December 31, 1984, 

with respect to which the donee signs 

(or is presented with for signature in 

cases described in § 1.170A– 

13(c)(4)(iv)(C)(2)) a Form 8283 appraisal 

summary (as described in § 1.170A– 

13(c)(4) for contributions made on or 

before July 30, 2018 and § 1.170A– 

16(d)(3) for contributions made after 

July 30, 2018). * * * 

* * * * * 

(f) * * * 

(2) * * * 

(ii) Exception. Notwithstanding 

paragraph (f)(2)(i) of this section, in the 

case of a donee who, on the date of 

receipt of the transferred property, had 

no reason to believe that the 

substantiation requirements of 

§ 1.170A–13(c) or § 1.170A–16(d) apply 

with respect to the property, the donee 

information return is not required to be 

filed until the 60th day after the date on 

which such donee has reason to believe 

that the substantiation requirements of 

§ 1.170A–13(c) or § 1.170A–16(d) apply 

with respect to the property. * * * 

* * * * * 

(h) Effective/applicability dates. The 

first two sentences of paragraph (a)(2)(i), 

paragraphs (c)(4)(i) and (d)(2), and the 

first sentences of paragraphs (e) and 

(f)(2)(ii) apply to contributions made 

after July 30, 2018. 

PART 602—OMB CONTROL NUMBERS 

UNDER THE PAPERWORK 

REDUCTION ACT 

■ Par. 11. The authority citation for part 

602 continues to read as follows: 

Authority: 26 U.S.C. 7805. 

■ Par. 12. In § 602.101, paragraph (b) is 

amended by adding in numerical order 

entries for 1.170A–15 through 1.170A– 

18 to read as follows: 

§ 602.101 OMB Control numbers. 

* * * * * 

(b) * * * 

CFR part or section where 

identified and described 

Current OMB 

control No. 

1.170A–15 ............................ 1545–1953 

1.170A–16 ............................ 1545–1953 

1.170A–17 ............................ 1545–1953 

1.170A–18 ............................ 1545–1953 

Kirsten Wielobob, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: April 23, 2018. 

David J. Kautter, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2018–15734 Filed 7–27–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2018–0730] 

Drawbridge Operation Regulation; Gulf 

Intracoastal Waterway, South 

Pasadena, FL 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulation. 

SUMMARY: The Coast Guard has issued a 

temporary deviation from the operating 

schedule that governs the Corey 

Causeway (SR693) Bridge across the 

Gulf Intracoastal Waterway (GICW), 

mile 117.7, South Pasadena, FL. The 

deviation is necessary to accommodate 

repairs to the Bridge. This deviation 

allows the bridge open at requested 

times a single leaf and with a 6 hour 

notice for double leaf openings. 

DATES: This deviation is effective from 

7 a.m. on August 1, 2018 to 7 a.m. on 

February 28, 2019. 

ADDRESSES: The docket for this 

deviation, USCG–2018–0730 is available 

at http://www.regulations.gov. Type the 

docket number in the ‘‘SEARCH’’ box 

and click ‘‘SEARCH’’. Click on Open 

Docket Folder on the line associated 

with this deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email MST1 Deborah 

A. Schneller, U.S. Coast Guard Sector 

Saint Petersburg, Waterways 

Management Division, telephone (813) 

228–2194 x 8133, email 

Deborah.A.Schneller@uscg.mil. 

SUPPLEMENTARY INFORMATION: Florida 

Department of Transportation (FDOT) 

via Quinn Construction Inc, has 

requested a temporary deviation from 

the operation that govern the Corey 

Causeway Bridge across the Gulf 

Intracoastal Waterway, mile 117.7. This 

deviation is necessary to facilitate 

mechanical and electrical repairs, 

painting, roadway and sidewalk grating 

replacement which includes concrete 

removal, spall repair and tender house 

replacement. The bridge is a double-leaf 

bascule bridge and has a vertical 

clearance in the closed to navigation 

position of 23 feet at mean high water. 

The current operating schedule is set 

out in 33 CFR 117.287(f). Under this 

temporary deviation, the bridge will 

operate per the listed schedule but 

single leaf only and with a 6 hour notice 

for double leaf openings. This section of 

the Gulf Intracoastal Waterway is 


daltland on DSKBBV9HB2PROD with RULES