The Treasury Department and the IRS announced the withdrawal of their proposed rule concerning substantiation requirements for certain charitable contributions (REG-138344-13).  On September 17, 2015, the Department of Treasury and the IRS issued a notice of proposed rulemaking, addressing charitable donee reporting under section 170(f)(8)(D).  The proposed rule would allow organizations to collect the donor’s name, address, and taxpayer identification number and report the contributions directly to the IRS using a specific-use information return.  The Treasury Department and the IRS received a substantial number of public comments in response to the notice of proposed rulemaking, questioning the need for donee reporting and expressing concerns about the collection and maintenance of taxpayer identification numbers.  In response to the comments, the Treasury Department and the IRS announced today that they would not implement the statutory exception to the contemporaneous written acknowledgment, and withdrew the notice of proposed rulemaking.