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SPECIAL GIFT SITUATIONS(d) Requirements of Written StatementStatement to Donor. Under these rules, the donee organization must furnisheach donor with a written statement that• describes the contributed property, stating the date of its receipt,• represents that the property will be used in compliance with this body oflaw, 68• represents that the donee organization is a charitable organization and isnot a private foundation, 69 and• represents that adequate books and records will be maintained and madeavailable to the IRS upon request. 70This written statement must be furnished within a “reasonable period” afterthe contribution. In any event, it must be furnished no later than the date(including extensions) by which the donor is required to file its federal corporateincome tax return for the year of the contribution. The required books andrecords need not trace the receipt and disposition of specific items of donatedproperty if they disclose compliance with the requirements by reference to“aggregate quantities” of donated property. The books and records are “adequate”if they reflect “total amounts received and distributed” (or used), andoutline the procedure used for determining that the ultimate recipient of theproperty is an ill or needy individual, or infant. These books and records neednot, however, reflect the names of the ultimate individual recipients or the propertydistributed to (or used by) each one. 71Statements to Transferring Organization. If an organization that received acontribution under these rules transfers the contributed property to anotherorganization, the transferee organization must furnish to the transferring organizationa written statement containing the information referenced in the first, second,and fourth requirements for a statement to a donor (see above). Thisstatement must also represent that the transferee organization is a charitableorganization that is not a private foundation (or, if a foreign organization, that itwould meet that test). This written statement must be furnished within a “reasonableperiod” after the transfer. 72(e) Compliance with Food, Drug, and Cosmetic ActIf the contributed property is subject to the Federal Food, Drug, and CosmeticAct, the property must comply with that law at the date of contribution and for68 The IRS expects this written statement to specifically provide as follows: “The property will be used incompliance with section 170(e)(3) of the Internal Revenue Code and paragraphs (b)(2) and (3) of Regulation§ 1.170A-4A.”69 As noted, however (see note 45), the donee may be a private operating foundation.70 Reg. § 1.170A-4A(b)(4)(i).71 Reg. § 1.170A-4A(b)(4)(i). A charitable contribution deduction under these rules was denied to a corporationin part because it did not timely obtain the requisite written statement from the charitable donee. Tech. Adv.Mem. 20003005.72 Reg. § 1.170A-4A(b)(4)(ii). 278