View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BP99 | Publication ID: Fall 2024 |
Title: Taxes on Prohibited Benefits Under Section 4967 | |
Abstract:
Guidance under section 4967 regarding taxes with respect to certain distributions from donor-advised funds which result in any donor, donor-advisor, or related person receiving, directly or indirectly, a more than incidental benefit. |
|
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 53.4967 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 4967 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-126842-20 (NPRM) Drafter attorney: Patricia Zweibel (202) 317-4814 Reviewer attorney: Taina Edlund (202) 317-4541 Treasury attorney: Amber MacKenzie (202) 306-3632 CC: EEE | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Patricia Zweibel Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4406, Washington, DC 20224 Phone:202 622-4814 Fax:855 604-6084 Email: patricia.m.zweibel@irscounsel.treas.gov |