See Link here: IRS Withdraws Proposed Gift Substantiation Regulations
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-138344-13] RIN 1545-BL94 Substantiation Requirement for Certain Contributions; Withdrawal AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws proposed regulations that would implement the statutory exception to the “contemporaneous written acknowledgement” requirement for substantiating charitable contribution deductions of $250 or more. The withdrawal affects persons that make charitable contributions and organizations that receive charitable contributions.