View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BL23 Publication ID: Fall 2014 
Title: Reliance Standards for Making Good Faith Determinations 
Abstract:

The notice of proposed rulemaking contains proposed regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, payments to which are treated as qualifying distributions and not as taxable expenditures. The regulations will affect private foundations making such good faith determinations.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 53   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/24/2012  77 FR 58796   
NPRM Comment Period End  12/24/2012 
Final Action  12/00/2014 
Additional Information: REG-134974-15 Drafting attorney: Courtney D. Jones (202) 317-5800 Reviewing attorney: Susan D. Brown (202) 317-6000 Treasury attorney: Ruth M. Madrigal (202) 622-0224 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Courtney D. Jones
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4408,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815
Email: courtney.d.jones@irscounsel.treas.gov