This section summarizes regulations, guidance, IRS policies as they pertain to not-for-profit aging services providers.

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IRS Withdraws Proposed Gift Substantiation Rule

The Internal Revenue Service (IRS) has withdrawn a proposed rule on charitable gift substantiation that would have been problematic for not-for-profit organizations’ fundraising. LeadingAge had filed comments on the rule pointing out the unnecessary burdens it would have imposed on charitable organizations.