IRS Notice (2008-16) explains the rules for substantiating lump-sum charitable contributions made through the Combined Federal Campaign or similar program. To substantiate a deduction, § 170(f)(17) requires that a taxpayer maintain a bank record or written communication from the donee showing the name of the donee organization, the date of the contribution, and the amount of the contribution. Taxpayers making lump-sum charitable contributions through the CFC or a similar program may rely on the notice until regulations incorporating § 170(f)(17) requirements are issued. A deduction for a lump-sum contribution made in taxable years beginning after Aug. 17, 2006, will not be allowed unless the recordkeeping requirements of § 170(f)(17) are met. The notice said the nexus between the PCFOs (or similar organizations) and actual donees will be reviewed as part of the regulations- writing process. The anticipated regulations may require disclosure to each donor of the actual amount distributed to the ultimate recipient organizations through the CFC or the similar program and the date of that distribution.