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TREAS/IRS | RIN: 1545-BL23 | Publication ID: Fall 2015 |
Title: Reliance Standards for Making Good Faith Determinations | |
Abstract:
The final regulations regard 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. |
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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: No |
CFR Citation: 26 CFR 53 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 4942 26 U.S.C. 4945 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134974-15 Drafting attorney: Ward L. Thomas (202) 317-6173 Reviewing attorney: Virginia G. Richardson (202) 317-4086 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: Ward L. Thomas Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6173 Fax:855 604-6083 Email: ward.l.thomas@irscounsel.treas.gov |