View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BI33 Publication ID: Fall 2020 
Title: Excise Taxes Relating to Donor Advised Funds 
Abstract:

Guidance on provisions regarding donor advised funds enacted in the Pension Protection Act of 2006, including the excise taxes under Code sections 4966 and, 4967 on certain distributions from donor advised funds, the additional rules under section 4958 relating to excess benefit transactions, and the application of excess business holdings rules under section 4943.

 
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 13771 Designation: Other 
CFR Citation: 26 CFR 53   
Legal Authority: 26 U.S.C. 4943    26 U.S.C. 4958    26 U.S.C. 4966    26 U.S.C. 4967    26 U.S.C. 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2020 
Additional Information: REG-142338-07 (NPRM) Drafter attorney: Ward L. Thomas (202) 317-6173 Reviewer attorney: Amber Mackenzie (202) 317-4809 Treasury attorney: Matthew Giuliano (202) 923-8046 CC:EEE
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:
Amber L. MacKenzie
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4408,
Washington, DC 20224
Phone:202 317-4809
Fax:855 604-6084
Email: amber.l.mackenzie@irscounsel.treas.gov