{"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.","action":"Notice of proposed rulemaking.","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/2023/11/14/2023-24982.html","cfr_references":[{"chapter":null,"citation_url":null,"part":53,"title":26}],"citation":"88 FR 77922","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by January 16, 2024.","disposition_notes":null,"docket_ids":["REG-142338-07"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-142338-07)","document_id":"IRS-2023-0053-0239"}],"agency_name":"IRS","documents":[{"comment_count":157,"comment_start_date":"2023-11-14","updated_at":"2024-05-14T01:01:40.502-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0053-0001","allow_late_comments":null,"id":"IRS-2023-0053-0001","comment_end_date":"2024-02-16","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2023-0053","title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07)"}],"document_number":"2023-24982","effective_on":null,"end_page":77941,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/11/14/2023-24982.xml","html_url":"https://www.federalregister.gov/documents/2023/11/14/2023-24982/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-24982?publication_date=2023-11-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-11-14/2023-24982/mods.xml","not_received_for_publication":null,"page_length":20,"page_views":{"count":10034,"last_updated":"2026-04-10 00:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-11-14/pdf/2023-24982.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-24982.pdf?1699883144","publication_date":"2023-11-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/11/14/2023-24982.txt","regulation_id_number_info":{"1545-BI33":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BI33/taxes-on-taxable-distributions-under-section-4966","title":"Taxes on Taxable Distributions Under Section 4966","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BI33&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BI33"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-142338-07)","document_id":"IRS-2023-0053-0239"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BI33/taxes-on-taxable-distributions-under-section-4966","title":"Taxes on Taxable Distributions Under Section 4966"},"comments_count":157,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0053","supporting_documents_count":1,"docket_id":"IRS-2023-0053","document_id":"IRS-2023-0053-0001","regulation_id_number":"1545-BI33","title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07)","checked_regulationsdotgov_at":"2024-05-15T01:00:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":77922,"subtype":null,"title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966","toc_doc":"Taxes on Taxable Distributions from Donor Advised Funds under Section 4966","toc_subject":null,"topics":["Excise taxes","Foundations","Investments","Lobbying","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}