The IRS Publication that addresses the CWA (contemporaneous written acknowledgment) Program is "Publication 1771 (11/2023)". This publication provides a general explanation of the federal income tax law for organizations, such as charities and churches, that receive federal income tax-deductible charitable contributions and for donors who make contributions. The CWA Program is part of the substantiation and disclosure requirements for charitable contributions, which are covered in this publication.
Sources:
Publication 1771 (11/2023)
