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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 455 contribution shall be made in computing adjusted current earnings." (c) CONFORMING AMENDMENT.—Subclause (II) of section 53(dXlXBXii) (as amended by section 13113) is amended by striking 26 use 53. "(5), (6), and (8)" and inserting "(5), and (7)". (d) EFFECTIVE DATE.—^The amendments made by this section 26 use 53 note. shall apply to contributions made after June 30, 1992, except that in the case of any contribution of capital gain property which is not tangible personal property, such amendments shall apply only if the contribution is made after December 31,1992. SEC. 13172. SUBSTANTIATION REQUIREMENT FOR DEDUCTION OF CERTAIN CHARITABLE CONTRIBUTIONS. (a) SUBSTANTIATION REQUIREMENT.—Section 170(f) (providing special rules relating to the deduction of charitable contributions and gifts) is amended by adding at the end the following new paragraph: "(8) SUBSTANTIATION REQUIREMENT FOR CERTAIN CONTRIBU- TIONS.— "(A) GENERAL RULE.—"So deduction shall be allowed under subsection (a) for any contribution of $250 or more imless the taxpayer substantiates the contribution b^ a contemporaneous written acknowledgment of the contribu- tion by the donee organization that meets the requirements of subparagraph (B). "(B) CONTENT OF ACKNOWLEDGEMENT.—An acknowl- edgement meets the requirements of this subparagraph if it includes the following information: "(i) The amount of cash and a description (but not value) of any property other than cash contributed. "(ii) Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i). "(iii) A description and good faith estimate of the value of any goods or services referred to in clause (ii) or, if such goods or services consist solely of intangi- ble religious benefits, a statement to that effect. For purposes of this subparagraph, the term 'intangible religious benefit' means any intangible religious benefit which is provided by an organization organized exclusively for religious purposes and which generally is not sold in a commercial transaction outside the donative context. "(C) CONTEMPORANEOUS.—For purposes of subpara- graph (A), an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledg- ment on or before the earlier o^— "(i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or "(ii) the due date (including extensions) for filing such return. "(D) SUBSTANTIATION NOT REQUIRED FOR CONTRIBU- TIONS REPORTED BY THE DONEE ORGANIZATION.—Subpara- graph (A) shall not apply to a contribution if the donee organization files a return, on such form and in accordance with such regulations as the Secretary may prescribe, 69-194 O - 94 - 16 : QL. 3 Part 1