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TREAS/IRS RIN: 1545-BO89 Publication ID: Spring 2019 
Title: State and Local Tax (SALT) Credits and Charitable Contributions 

Revising 26 CFR 1.170A regarding disallowance of the charitable contribution deduction for payments in exchange for consideration.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.170A-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 170   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/27/2018  83 FR 43563   
NPRM Comment Period End  10/11/2018 
Final Action  05/00/2019 
Additional Information: REG-112176-18 (NPRM) Drafter attorney: Mon Lam (202) 317-4859 Reviewer attorney: Merrill Feldstein (202) 317-4902 Treasury attorney: Elinor Ramey (202) 622-1325 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mon Lam
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4859
Fax:855 576-2337