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TREAS/IRS RIN: 1545-BI33 Publication ID: Spring 2021 
Title: Taxes on Taxable Distributions Under Section 4966 

Guidance under section 4966 regarding excise taxes on taxable distributions made by sponsoring organizations from donor advised funds, and on the agreement of certain fund managers to the making of such distributions.

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 
CFR Citation: 26 CFR 53   
Legal Authority: 26 U.S.C. 4966    26 U.S.C. 7805    ...   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2021 
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