1545-BI33 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Taxes on Taxable Distributions Under Section 4966

Final regulations under section 4966 regarding excise taxes on taxable distributions made by sponsoring organizations from donor advised funds, and on the agreement of certain fund managers to the making of such distributions. Treasury and the IRS received comments on the NPRM, and public hearings were held on May 6 and 7, 2024.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 53 26 U.S.C. 4966 26 U.S.C. 7805 ... No NPRM 11/14/2023 88 FR 77922 NPRM Comment Period End 02/15/2024 Public Hearing 05/06/2024 89 FR 14792 Final Action 03/00/2025 REG-142338-07 (Final) Drafter attorney: Michael Gruccio (202) 317-3373 Reviewer: Taina Edlund (202) 317-4541 Treasury attorney: Amber MacKenzie (202) 306-3632 CC: EEE No None No No www.regulations.gov No No Michael Gruccio J 1545 Internal Revenue Service IRS 202 317-3373 855 604-6083 michael.j.gruccio@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224