Publication 1771

Publication 1771

A booklet published by the IRS outlining tax law related to recordkeeping of charitable contributions and disclosure of contributions made. In general, contributors are required to maintain records of contributions for which they claim a tax deduction, and tax exempt charitable organizations must disclose goods and services they provide to donors who contribute more than $75.
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Specifically, the IRS says in its Publication 1771 that churches and religious groups are "absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.
The AICPA Exempt Organization Taxation Technical Resource Panel was instrumental in obtaining Internal Revenue Service approval for charities to provide written acknowledgement of charitable contributions by e-mail (see newly released Publication 1771, "Charitable Contributions--Substantiation and Disclosure Requirements"), which is available on the IRS Web site (www.
IRS Publication 1771, Charitable Contributions--Substantiation and Disclosure Requirements, explains new guidelines that allow charities to electronically mail documentation to donors.
It appears that the IRS is going to revise Publication 1771 to allow electronic acknowledgment of charitable contributions.
Specifically, the IRS says in its Publication 1771 that churches and religious groups are "absolutely prohibited from directly of indirectly participating in, of intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.