IRS may offer alternate substantiation form

The Internal Revenue Service has proposed a new tax form to provide an alternative means for donors to substantiate gifts of $250 or more to charities.  (See Ready Reference Page:  IRS Requires Substantiation of Contributions”)  It has proposed to allow charities to file a new form listing the name and address of the donor, the donor’s taxpayer identification number, the amount of cash or a description of other property donated, whether any goods or services were give