1545-BI33 202504 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 Not subject to, not significant 26 CFR 53.4966 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 05/00/2026 REG-142338-07 (Final) Drafter attorney: Michael Gruccio (202) 317-3373 Reviewer: Ward Thomas (202) 317- 6173 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