Recordkeeping

Taxpayers claiming the charitable contribution deduction must follow the record keeping and substantiation requirements of Code § 170 and the regulations thereunder, regardless of whether they claim a charitable contribution deduction on their federal returns. Taxpayers must keep records to substantiate cash and noncash charitable contributions. Taxpayers that are deducting noncash charitable contributions with a total value of over $500 must file with the Commissioner a copy of Federal Form 8283.

REGULATORY AUTHORITY 830 CMR: 62.3.2: M.G.L. c. 14, § 6(1); M.G.L. c. 62C, § 3; M.G.L. c. 62. REGULATORY HISTORY Date of Promulgation: 1/3/25

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