MODIFICATION OF RECORDKEEPING REQUIREMENTS FOR CERTAIN CHARITABLE CONTRIBUTIONS.

SEC. 1217. MODIFICATION OF RECORDKEEPING REQUIREMENTS FOR CERTAIN CHARITABLE CONTRIBUTIONS.(a) Recordkeeping Requirement.—Subsection (f) of section 170, as amended by this Act, is amended by adding at the end the following new paragraph:“(17) Recordkeeping.—No deduction shall be allowed under subsection (a) for any contribution of a cash, check, or other monetary gift unless the donor maintains as a record of such contribution a bank record or a written communication from the donee showing the name of the donee organization, the date of the contribution, and the amount of the contribution.”.(b) Effective Date.—The amendment made by this section shall apply to contributions made in taxable years beginning after the date of the enactment of this Act.