{"description":"Documents associated with RIN 1545-BI33 - Excise Taxes Relating to Donor Advised Funds","count":4,"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":"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..."},{"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":"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..."},{"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":"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..."},{"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":"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..."}]}