IRS Publication 1771, Charitable Contributions–Substantiation and Disclosure Requirements
explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.
Community foundations occasionally hear this request from donors of advised funds and organizations that have established designated funds or agency endowments. This column discusses why the proper answer is a firm "no"—and some polite ways to communicate the community foundation's policies.
Most states have registration and/or reporting laws that apply to nonprofit organizations soliciting contributions within the state. Information about registration is available through individual states or the Multi-State Filer Project.
The Pension Protection Act of 2006 modifies the requirements for obtaining a charitable deduction for a contribution to a donor-advised fund.
Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who receive a prohibited benefit, to those who recommend the grant, and, in some situations, to fund managers who approve the recommendation.