Gift Substantiation Requirements

The North Carolina Center for Nonprofits submitted comments on the IRS proposed regulation for gift substantiation (IRS REG-138344-13) based on responses from charitable nonprofits and donors from all parts of North Carolina expressing serious concerns that the proposed regulation could create new costs and burdens for nonprofits, would create public confusion, and would reduce donations to charitable nonprofits that serve our communities (December 10, 2015).