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TREAS/IRS RIN: 1545-BP99 Publication ID: Spring 2025 
Title: Taxes on Prohibited Benefits Under Section 4967 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 53.4967   
Legal Authority: 26 U.S.C. 4967    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-126842-20 (NPRM) Drafter attorney: Patricia Zweibel (202) 317-4814 Reviewer attorney: Michael Gruccio (202) 317-3373 Treasury attorney: Amber MacKenzie (202) 306-3632 CC: EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Patricia Zweibel
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4406,
Washington, DC 20224
Phone:202 622-4814
Fax:855 604-6084
Email: patricia.m.zweibel@irscounsel.treas.gov