1993 LAW ON CHARITABLE CONTRIBUTIONS
     In 1993, Congress passed a law requiring people donating
money or property to a charity to get a written receipt for each
donation of $250 or more.  Donors must get the receipt before
taking a deduction for the donation. 
     Additional information on the rules for deducting donations
to charity, including this new requirement, is provided in IRS
publications called "Charitable Contributions" (IRS Pub. No. 526)
and "Charitable Contributions - Substantiation and Disclosure
Requirements" (IRS Pub. No. 1771).  For free copies, call 1-800-
TAX-FORM (1-800-829-3676).
                  CONTENTS OF FINAL REGULATIONS
     Many people make donations to charity at their workplace, by
asking their employer to withhold an amount from their paycheck
and to send it to a charity that they designate.  Donors who ask
their employer to withhold $250 or more from each paycheck for
this purpose may not take a deduction for the donation unless
they get the receipt required by the 1993 law.
     The IRS is issuing final regulations to make it easier for
these donors to comply with the new law.  Under the final
regulations, donors are not required to get a receipt from the
charity that they designate to receive the donations they make by
employer withholding.  Instead, the donors may substitute (1) a
document provided by their employer showing the donations, such
as a copy of their Form W-2 (Wage and Tax Statement) or pay stub,
and (2) a statement from the charity that it provides no goods or
services in exchange for donations.  
     For example, people who have their employer withhold $250 or
more from their paycheck for donation to the United Way and
receive no goods or services in exchange for the donation should
get (1) a copy of a pay stub or Form W-2 showing the amounts
withheld from their paycheck, and (2) a statement from their
employer or the United Way that the United Way provided no goods
or services in exchange for donations. 
     Further description of the final regulations, as well as the
full text of the regulations, can be found in the Federal
Register for October 12, 1995.