1545-BI33 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Excise Taxes Relating to Donor Advised Funds

Guidance on provisions regarding donor advised funds enacted in the Pension Protection Act of 2006, including the excise taxes under Code sections 4966 and, 4967 on certain distributions from donor advised funds, the additional rules under section 4958 relating to excess benefit transactions, and the application of excess business holdings rules under section 4943.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 53 26 U.S.C. 4943 26 U.S.C. 4958 26 U.S.C. 4966 26 U.S.C. 4967 26 U.S.C. 7805 ... No NPRM 12/00/2020 REG-142338-07 (NPRM) Drafter attorney: Amber L. MacKenzie (202) 317-4809 Reviewer attorney: Taina Edlund (202) 317-4818 Treasury attorney: N/A CC:EEE No None No No No No Amber MacKenzie L. Attorney Advisor 1545 Internal Revenue Service IRS 202 317-4809 855 604-6084 amber.l.mackenzie@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4408, Washington DC 20224