
IRS Allows Charitable Contribution Receipts by E-Mail
by Matt Carter, 4/1/2002
In a revision of Publication 1771, "Charitable Contributions -- Substantiation and Disclosure Requirements," the IRS has confirmed that a charity can provide acknowledgement of a contribution electronically. For contributions of $250 or more, a written receipt must also be sent.
The full text of Publication 1771 is available online, in Adobe Acrobat format on the IRS website.
