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TREAS/IRS RIN: 1545-BS21 Publication ID: 2026 
Title: ●Form 990 Fiscal Sponsorship Reporting 
Abstract:

This proposed regulation would provide guidance under section 6033 on the reporting of fiscal sponsorship arrangements on the annual information return of an organization described in section 501(c)(3).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.6033-2   
Legal Authority: 26 U.S.C. 6033(a) and (b)    26 U.S.C. 7805(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/00/2026 
Additional Information: REG/eCite number: CC-00352613-26 Drafting attorney: Christopher Hyde (202) 317-5079, Reviewing attorney: Nathanael DeJonge (202) 317-4551, 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:
Christopher Hyde
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5079
Fax:855 604-6083
Email: christopher.a.hyde@irscounsel.treas.gov