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Special Notice Regarding Cash Contributions The Pension Protection Act of 2006 has changed the rules for substantiation of cash donations. It requires that all cash contributions be substantiated by either a bank record (such as a cancelled check) or a written communication from the donee charity showing the name of the charity, the date of the contribution, and the amount of the contribution. In the past, donors could substantiate cash contributions of less than $250 with "other reliable written records.." This is no longer allowed. The change is effective immediately. You may view the entire Pension Protection Act of 2006 at the link below. The change regarding cash contributions can be found in section 1217. http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109_cong_bills&docid=f:h4enr.txt.pdf |