The Internal Revenue Service has withdrawn its proposed alternative report for charities to substantiate gifts of $250 or more that required disclosure of the donors’ social security numbers. ( Reg. 138344-13, published in the Fed. Reg. 1/8/16. ) The proposal released in September ( See Nonprofit Issues , Tax Matters, July-August, 2015 ) would have given donors an alternative way to substantiate gifts if they did not get the normal substantiation letter or had lost it. A charity would not have been required to file the alternative report, but would have had the option to do so. The IRS received more than 37,000 comments on the proposal, many of which raised the concern for identity theft if...