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RECEIPT, RECORDKEEPING, AND REPORTING REQUIREMENTSThe donor of appreciated property to charity must also maintain a reliablewritten record of specified information with respect to each item of property. 15This information must include: 16• The name and address of the charitable donee• The date and location of the contribution• A description of the property “in detail reasonable under the circumstances(including the value of the property)” 17• In the case of securities, the name of the issuing company, the type ofsecurity, and whether it is regularly traded on a stock exchange or in anover-the-counter market• The fair market value of the property at the time of the gift, the methodutilized in determining the value, and a copy of the signed report of anyappraiser• The cost or other basis of the property, if it is ordinary income property orother type of property for which the deduction must be reduced by all ora portion of the gain, the reduction in the amount of the charitable contribution,and the manner in which the reduction was determined 18• When the gift is of a remainder interest or an income interest, 19 the totalamount claimed as a deduction for the year due to the gift and theamount claimed as a deduction in any prior year or years for gifts of otherinterests in the property; the name and address of each organization towhich any such contribution was made; the place where any such propertywhich is tangible property is located or kept; and the name of anyperson, other than the organization to which the property giving rise tothe deduction was contributed, having actual possession of the property• The terms of any agreement or understanding entered into by or onbehalf of the donor “which relates to the use, sale, or other disposition ofthe property contributed,” 20 such as any restriction, temporary or permanent, on the charity’s right to useor dispose of the property; a retention or conveyance of the right to the income from the donatedproperty or to possession of the property, including the right to votedonated securities, to acquire the property by purchase or otherwise,or to designate the person having the income, possession, or right toacquire; or an earmarking of the property for a particular use. 2115 Reg. § 1.170A-13(b)(2)(i).16 Reg. § 1.170A-13(b)(2)(ii).17 Reg. § 1.170A-13(b)(2)(ii)(C).18 See §§ 4.4–4.6, 9.3–9.5.19 See Chapters 12–16.20 Reg. § 1.170A-13(b)(2)(ii)(G).21 Id. 584