Data / Federal rules / 2026-13851
Charitable Remainder Annuity Trust Listed Transaction
The Internal Revenue Service published this final rule in the Federal Register on July 9, 2026. It took effect on July 9, 2026.
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What the agency says
This document contains final regulations that identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and will be subject to penalties for failure to disclose. The final regulations affect participants in these transactions as well as material advisors but provide that certain organizations whose only role or interest in the transaction is as a charitable remainderman will not be treated as participants in the transaction or as parties to a prohibited tax shelter transaction subject to excise taxes and disclosure requirements.
Key facts
- Document number
- 2026-13851
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 9, 2026
- Takes effect
- July 9, 2026
- Dates
- Effective date: These regulations are effective on July 9, 2026.
- Docket
- TD 10051
- Regulation ID (RIN)
- 1545-BQ58
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in July 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.