[T Ruth]

For donations over $250, the taxpayer must have a letter from the "charitable organization." Under the law:

(B) Content of acknowledgement. An acknowledgement meets the requirements of this subparagraph if it includes the following information:

(i) The amount of cash and a description (but not value) of any property other than cash contributed.

(ii) Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i).

(iii) A description and good faith estimate of the value of any goods or services referred to in clause (ii) or, if such goods or services consist solely of intangible religious benefits, a statement to that effect.

[T Ruth]

So, in effect, CPA's are going to be the enforcement. They will not sign off as preparer of a return with a sizeable "charitable" contribution without the required acknowledgment letter from the charitable organization. I can't see the state's phony charities issuing such letters.

Probably 90% of the people affected by this are going to use a CPA or other tax preparer for their returns.

I don't see this idea going anywhere.