{"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.","action":"Notice of proposed rulemaking; notice of hearing.","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/2024/02/29/2024-04262.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"53","title":26}],"citation":"89 FR 14792","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"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.","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":47,"comment_start_date":"2024-02-29","updated_at":"2024-04-23T01:01:03.051-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0053-0196","allow_late_comments":null,"id":"IRS-2023-0053-0196","comment_end_date":"2024-04-06","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":"2024-04262","effective_on":null,"end_page":14792,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/02/29/2024-04262.xml","html_url":"https://www.federalregister.gov/documents/2024/02/29/2024-04262/taxes-on-taxable-distributions-from-donor-advised-funds-under-section-4966-hearing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-04262?publication_date=2024-02-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-02-29/2024-04262/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":1043,"last_updated":"2026-06-24 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-02-29/pdf/2024-04262.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-04262.pdf?1709127933","publication_date":"2024-02-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/02/29/2024-04262.txt","regulation_id_number_info":{"1545-BI33":{"issue":"202504","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=202504&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":47,"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-2023-0053-0196","regulation_id_number":"1545-BI33","title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07)","checked_regulationsdotgov_at":"2024-04-24T01:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":14792,"subtype":null,"title":"Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing","toc_doc":"Taxes on Taxable Distributions from Donor Advised Funds","toc_subject":"Hearings, Meetings, Proceedings, etc.:\n","topics":[],"type":"Proposed Rule","volume":89}