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 given in return, and if so, a good faith estimate of the value thereof. The form would give donors the ability to claim the gift if they lost their contemporaneous substantiation record or did not receive one. On an audit, they...