{"abstract":"This document contains final regulations updating information reporting regulations under section 6033 that are generally applicable to organizations exempt from tax under section 501(a) to reflect statutory amendments and certain grants of reporting relief for tax- exempt organizations required to file an annual Form 990 or 990-EZ information return that have been made since the previous regulations were adopted. The final regulations affect tax-exempt organizations.","action":"Final regulation.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/05/28/2020-11465.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":56,"title":26}],"citation":"85 FR 31959","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: The final regulations contained in this document are effective on May 28, 2020.","disposition_notes":null,"docket_ids":["TD 9898"],"dockets":[],"document_number":"2020-11465","effective_on":"2020-05-28","end_page":31969,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/05/28/2020-11465.xml","html_url":"https://www.federalregister.gov/documents/2020/05/28/2020-11465/guidance-under-section-6033-regarding-the-reporting-requirements-of-exempt-organizations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-11465?publication_date=2020-05-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-05-28/2020-11465/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":13489,"last_updated":"2026-04-11 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-05-28/pdf/2020-11465.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-11465.pdf?1590524171","publication_date":"2020-05-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/05/28/2020-11465.txt","regulation_id_number_info":{"1545-BN28":{"issue":"202004","html_url":"https://www.federalregister.gov/regulations/1545-BN28/guidance-under-section-6033-regarding-the-reporting-of-contributors-names-and-addresses-","title":"Guidance Under Section 6033 Regarding the Reporting of Contributors Names and Addresses ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202004&RIN=1545-BN28&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN28"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-102508-16)","document_id":"IRS-2019-0039-8389"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN28/guidance-under-section-6033-regarding-the-reporting-of-contributors-names-and-addresses-","title":"Guidance Under Section 6033 Regarding the Reporting of Contributors Names and Addresses "},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0039","supporting_documents_count":1,"docket_id":"IRS-2019-0039","regulation_id_number":"1545-BN28","title":"Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16)","checked_regulationsdotgov_at":"2020-05-31T09:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":31959,"subtype":null,"title":"Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations","toc_doc":null,"toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}