{"description":"Documents matching '\"donor advised fund\"', published on or after 11/01/2023, and from Internal Revenue Service","count":5,"total_pages":1,"results":[{"title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing","type":"Proposed Rule","abstract":"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.","document_number":"2024-08419","html_url":"https://www.federalregister.gov/documents/2024/04/19/2024-08419/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966-hearing","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-04-19/pdf/2024-08419.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-08419.pdf?1713444353","publication_date":"2024-04-19","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"ACTION: \n Notice of proposed rulemaking; notice of hearing. \n \n \n SUMMARY: \n This document provides a notice of public hearing on proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization from a <span class=\"match\">donor advised fund</span> (DAF), and on the agreement of certain fund managers to the making of such distributions. \n \n \n DATES: \n The public hearing on these proposed regulations has been scheduled for Monday, May 6, 2024, at 10:00 a.m. ET and Tuesday, May 7, 2024, at 10:00 a.m. ET. \n \n \n ADDRESSES: \n \n On Monday, May"},{"title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing","type":"Proposed Rule","abstract":"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.","document_number":"2024-04262","html_url":"https://www.federalregister.gov/documents/2024/02/29/2024-04262/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966-hearing","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-02-29/pdf/2024-04262.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-04262.pdf?1709127933","publication_date":"2024-02-29","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"ACTION: \n Notice of proposed rulemaking; notice of hearing. \n \n \n SUMMARY: \n This document provides a notice of public hearing on proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization from a <span class=\"match\">donor advised fund</span> (DAF), and on the agreement of certain fund managers to the making of such distributions. \n \n \n DATES: \n 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"},{"title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966","type":"Proposed Rule","abstract":"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.","document_number":"2024-00260","html_url":"https://www.federalregister.gov/documents/2024/01/09/2024-00260/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-01-09/pdf/2024-00260.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-00260.pdf?1704721529","publication_date":"2024-01-09","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"request a public hearing for a notice of proposed rulemaking (REG-142338-07) that was published in the \n Federal Register \n on Tuesday, November 14, 2023. The proposed regulations relate to excise taxes on taxable distributions made by a sponsoring organization from a <span class=\"match\">donor advised fund</span>, and on the agreement of certain fund managers to the making of such distributions.\n \n \n \n DATES: \n 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"},{"title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966","type":"Proposed Rule","abstract":"This document contains 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. The proposed regulations would provide guidance regarding DAFs and taxable distributions. The proposed regulations generally would apply to certain organizations, including community foundations and other charitable organizations, that maintain one or more DAFs, and to other persons involved with the DAFs, including donors, donor-advisors, related persons, and certain fund managers.","document_number":"2023-24982","html_url":"https://www.federalregister.gov/documents/2023/11/14/2023-24982/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-11-14/pdf/2023-24982.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-24982.pdf?1699883144","publication_date":"2023-11-14","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":" means any person, governmental entity, or <span class=\"match\">donor advised fund</span> receiving a distribution.\n \n \n (e) \n Distribution \n —(1) \n In general. \n The term \n distribution \n means any grant, payment, disbursement, or transfer, whether in cash or in kind, from a <span class=\"match\">donor advised fund</span>. Except as provided in paragraph (e)(2) of this section, investments and reasonable investment or grant-related fees are not considered distributions.\n \n \n (2) \n Deemed distribution. \n A distribution includes any use of <span class=\"match\">donor advised fund</span> assets that results in a more than incidental"},{"title":"Trump Accounts","type":"Rule","abstract":"This document contains temporary regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury), and qualified general contributions (including qualified stock contributions), which are a special type of contribution made to Trump accounts. These temporary regulations affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.","document_number":"2026-20026","html_url":"https://www.federalregister.gov/documents/2026/09/30/2026-20026/trump-accounts","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-09-30/pdf/2026-20026.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-20026.pdf?1790685920","publication_date":"2026-09-30","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"from tax under section 501(a) furthers one or more of its purposes described in section 501(c)(3) by providing a general funding contribution. These rules apply whether the organization provides the amount directly or provides the amount through a distribution from a <span class=\"match\">donor advised fund</span>. These rules provide certainty for eligible donors that funding contributions distributed to the qualified class or approved class outlined in the Treasury acceptance agreement will not affect that charity's exempt purpose. The use of a qualified class or an approved"}]}