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TREAS/IRS | RIN: 1545-BI33 | Publication ID: Spring 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. |
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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 |
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Timetable:
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Additional Information: REG-142338-07 (NPRM) Drafter attorney: Amber L. MacKenzie (202) 317-4809 Reviewer attorney: Taina Edlund (202) 317-4818 Treasury attorney: N/A 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 |