Category Archives: Tax Exempt Organizations

The IRS’ Proposed Regulations to Provide a Substitute to the “Contemporaneous Written Acknowledgment” Requirement: A Data Security and Identity Theft Fiasco in the Making

I would like to acknowledge my colleague, Attorney Patricia Weisgerber, LL.M., who co-authored this blog article with me. If you are a donor who makes a charitable gift of $250 or more, you need to obtain a “contemporaneous written acknowledgment” (CWA) letter from the recipient charitable organization to substantiate ...