The AICPA has provided comments on the proposed regulations relative to “Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions” (REG-140029-07), as published in the Federal Register on August 7, 2008.  These comments were prepared by the Business Valuation Committee and approved by the Forensic & Valuation Services Executive Committee (FVS EC) and the Tax Executive Committee (TEC).