[Federal Register Volume 89, Number 6 (Tuesday, January 9, 2024)]
[Proposed Rules]
[Pages 1042-1043]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-00260]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[REG-142338-07]
RIN 1545-BI33


Taxes on Taxable Distributions From Donor Advised Funds Under 
Section 4966

AGENCY: Internal Revenue Service (IRS), Treasury

ACTION: Notice of proposed rulemaking; extension of comment period.

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SUMMARY: 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.

DATES: 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 is extended from January 16, 
2024, to February 15, 2024.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-142338-
07) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury

[[Page 1043]]

Department) and the IRS will publish any comments submitted 
electronically or on paper to the public docket. Send paper submissions 
to: CC:PA:01:PR (REG-142338-07), Room 5203, Internal Revenue Service, 
P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations 
Christopher A. Hyde of the Office of Associate Chief Counsel (Employee 
Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-5800 
(not a toll-free number). Concerning submissions of comments and 
requests for a public hearing, Vivian Hayes at [email protected] 
(preferred) or at (202) 317-6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request 
for comments that appeared in the Federal Register on Tuesday, November 
14, 2023 (88 FR 77922) announced that written or electronic comments 
must be received by January 16, 2024. In response to requests from 
multiple commenters, the due date to receive comments or request a 
public hearing has been extended to Thursday, February 15, 2024.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations, Associate Chief Counsel 
(Procedure & Administration).
[FR Doc. 2024-00260 Filed 1-8-24; 8:45 am]
BILLING CODE 4830-01-P