View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BN28 Publication ID: Spring 2016 
Title: ●Guidance Under Section 6033 Regarding the Reporting of Contributors Names and Addresses  

The proposed regulations will eliminate for most tax-exempt organizations other than private foundations, supporting organizations, and certain political organizations the current reporting requirements regarding contributions received and their contributors. Organizations no longer required to report such information will continue to be required to collect it and keep it in their books and records so that it will be available to the Internal Revenue Service upon request. The temporary regulation also will be published simultaneously as proposed regulations.

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 
CFR Citation: 26 CFR 1.6001-1(c) (revision)    26 CFR 1.6033-2(a)(2)(ii)(f) (revision)    26 CFR 1.6033-2(a)(2)(iii) (revision)    26 CFR 301.6104(b)-1(b) (revision)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6001    26 U.S.C. 6033    26 U.S.C. 6103    26 U.S.C. 6104   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-102508-16 (NPRM) Drafting Attorney: Jonathan Carter (202) 317-4394; Reviewing Attorney: Mike Repass (202) 317-6176 Treasury Attorney: Elinor Ramey (202) 622-1139 CC TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jonathan A. Carter
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5800
Fax:855 604-6083