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###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Part 1
          - [TD 9836]
          - RIN 1545-BH62

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Correcting amendment.

# SUMMARY:

                        This document contains corrections to final regulations (TD 9836) that were published in the                         **Federal Register**                         on Monday, July 30, 2018. The final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions.                    

# DATES:

This correction is effective September 11, 2018 and applicable July 30, 2018.

# FOR FURTHER INFORMATION CONTACT:

Charles Gorham at (202) 317-5091 (not a toll-free number).

# SUPPLEMENTARY INFORMATION:

## Background

                    The final regulations (TD 9836) that are the subject of this correction are under section 170 of the Internal Revenue Code.                          ( print page 45827)    

## Need for Correction

As published July 30, 2018 (83 FR 36417), the final regulations (TD 9836) contain an error that needs to be corrected.

# List of Subjects in 26 CFR Part 1

      - Income taxes
      - Reporting and recordkeeping requirements

## Correction of Publication

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:

# PART 1—INCOME TAXES

**Paragraph 1.**                         The authority citation for part 1 continues to read in part as follows:                    

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

**Par. 2.**                         Section 1.170A-1 is amended by revising the third sentence of paragraph (a) to read as follows:                    

§ 1.170A-1 

(a) * * * For rules relating to record keeping and return requirements in support of deductions for charitable contributions (whether by an itemizing or nonitemizing taxpayer), see §§ 1.170A-13 (generally applicable to contributions on or before July 30, 2018), 1.170A-14, 1.170A-15, 1.170A-16, 1.170A-17, and 1.170A-18.  * * * 

* * * * *

Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2018-19679 Filed 9-10-18; 8:45 am]

BILLING CODE 4830-01-P