Randall.S.Thomas@irscounsel.treas.gov

1545-BP99 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Taxes on Prohibited Benefits Under Section 4967

Guidance under section 4967 regarding taxes with respect to certain distributions from donor-advised funds which result in any donor, donor-advisor, or related person receiving, directly or indirectly, a more than incidental benefit.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 53.4967 26 U.S.C. 7805 26 U.S.C. 4967 No NPRM 06/00/2023 REG-126842-20 (NPRM) Drafter attorney: Randall Thomas (202) 317-4814 Reviewer attorney: Taina Edlund (202) 317-4541 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:EEE Undetermined None No No No No Randall Thomas S. Randall.S.Thomas@irscounsel.treas.gov 1545 Internal Revenue Service IRS 202 317-4814 855 604-6084 randall.s.thomas@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4406, Washington DC 20224