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Data / Federal rules / 2024-04262

Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing

The Internal Revenue Service published this proposed rule in the Federal Register on February 29, 2024.

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What the agency says

This document provides a notice of public hearing on proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund (DAF), and on the agreement of certain fund managers to the making of such distributions.

Key facts

Document number
2024-04262
Type
Proposed rule
Action
Notice of proposed rulemaking; notice of hearing
Agency
Treasury Department; Internal Revenue Service
Published
February 29, 2024
Dates
The public hearing on these proposed regulations has been scheduled for May 6, 2024, at 10 a.m. ET. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by April 5, 2024. If no outlines are received by April 5, 2024, the public hearing will be cancelled.
Docket
REG-142338-07
Regulation ID (RIN)
1545-BI33
Code of Federal Regulations
26 CFR 53
Pages
1

The document on federalregister.gov PDF

Other documents from the Internal Revenue Service

Everything from the Internal Revenue Service · Published in February 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.