Internal Revenue Code Section 501(c)(3): Requirements for tax-exempt organizations and their compliance obligations when receiving donations

Internal Revenue Code Section 170: Regulations governing charitable contributions, including requirements for deductibility

IRS Publication 526: Detailed guidance on charitable contributions, including rules for donors and receiving organizations

IRS Publication 1771: Specific requirements for charitable contribution substantiation and disclosure

State Charitable Solicitation Laws: State-specific requirements for acknowledging donations, registration requirements, and disclosure obligations for charitable organizations

Pension Protection Act of 2006: Federal requirements for written acknowledgment of donations and specific documentation requirements for cash and non-cash contributions

Timing Requirements: Acknowledgment must be provided by the earlier of the date the donor files their tax return or the due date of their return

Content Requirements: Mandatory elements including organization details, donor information, contribution date, amount/description, and statements regarding goods/services provided

Quid Pro Quo Rules: Disclosure requirements when donors receive goods or services in exchange for their donation, including fair market value statements

Privacy Laws: Requirements for protecting donor privacy and personal information in accordance with data protection regulations