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# 2010-3 : Haiti contribution relief — conformity?

Friday, January 22, 2010

Haiti contribution relief — conformity?

H.R. 4462, which is awaiting the President's signature, will allow taxpayers who make charitable cash contributions after January 11, 2010, and before March 1, 2010, for the relief of victims of the earthquake in Haiti, to elect to claim the contribution on their 2009 return.

Recognizing the impact of technology, H.R. 4462 will allow as substantiation under IRC §170(f)(17) a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution.

Unless the California Legislature enacts specific conformity legislation, California will not conform to this provision. (Note: California conformed to similar legislation enacted in 2005 for contributions to victims of the Indian Ocean tsunami.)

Our contacts at the Legislature have asked us to provide language to conform and we hope it will be in a bill and passed quickly after the federal bill is enacted.

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