View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BI33 Publication ID: Fall 2024 
Title: Taxes on Taxable Distributions Under Section 4966 
Abstract:

Final regulations 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. Treasury and the IRS received comments on the NPRM, and public hearings were held on May 6 and 7, 2024.

 
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. 4966    26 U.S.C. 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/14/2023  88 FR 77922   
NPRM Comment Period End  02/15/2024 
Public Hearing  05/06/2024  89 FR 14792   
Final Action  03/00/2025 
Additional Information: REG-142338-07 (Final) Drafter attorney: Michael Gruccio (202) 317-3373 Reviewer: Taina Edlund (202) 317-4541 Treasury attorney: Amber MacKenzie (202) 306-3632 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Public Comment URL: www.regulations.gov  
RIN Data Printed in the FR: No 
Agency Contact:
Michael J Gruccio
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-3373
Fax:855 604-6083
Email: michael.j.gruccio@irscounsel.treas.gov