The Internal Revenue Service has issued two free updated handbooks for tax-exempt groups and donors.

The 14-page “Charitable Contributions: Substantiation and Disclosure Requirements,” known as Publication 1771, “explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions,” the IRS said.

“There are record-keeping and substantiation rules imposed on donors of charitable contributions, and disclosure rules imposed on charities that receive certain quid pro quo disclosures,” the IRS noted.

The 39-page “Tax-Exempt Organizations and Gaming,” called Publication 3079, “will provide an exempt organization—whether it is running games already or deciding whether to start doing so—the information it needs to operate in a manner that will not jeopardize its exempt status or generate unexpected tax bills,” according to the IRS.