Data / Federal rules / 2024-00260
Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966
The Internal Revenue Service published this proposed rule in the Federal Register on January 9, 2024. Comments closed on February 15, 2024.
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What the agency says
This document extends the period to submit comments or to request a public hearing for a notice of proposed rulemaking (REG- 142338-07) that was published in the Federal Register on Tuesday, November 14, 2023. The proposed regulations relate to excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund, and on the agreement of certain fund managers to the making of such distributions.
Key facts
- Document number
- 2024-00260
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; extension of comment period
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 9, 2024
- Comments due
- February 15, 2024
- Dates
- The period to submit written or electronic comments for the notice of proposed rulemaking published on November 14, 2023 (88 FR 77922) or to request a public hearing is extended from January 16, 2024, to February 15, 2024.
- Docket
- REG-142338-07
- Regulation ID (RIN)
- 1545-BI33
- Code of Federal Regulations
- 26 CFR 53
- Pages
- 2
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Everything from the Internal Revenue Service · Published in January 2024
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.