[Federal Register Volume 89, Number 77 (Friday, April 19, 2024)]
[Proposed Rules]
[Pages 28690-28691]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-08419]


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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; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of hearing.

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SUMMARY: 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.

DATES: The public hearing on these proposed regulations has been 
scheduled for Monday, May 6, 2024, at 10:00 a.m. ET and Tuesday, May 7, 
2024, at 10:00 a.m. ET.

ADDRESSES: On Monday, May 6, 2024, the public hearing will be held in 
the Auditorium, at the Internal Revenue Service Building, 1111 
Constitution Avenue NW, Washington, DC. Due to security procedures, 
visitors must enter at the Constitution Avenue entrance. In addition, 
all visitors must present a valid photo identification to enter the 
building. Because of access restrictions,

[[Page 28691]]

visitors will not be admitted beyond the immediate entrance area more 
than 30 minutes before the hearing starts. Participants may 
alternatively attend the public hearing by telephone.
    On Tuesday, May 7, 2024, the public hearing will be held by 
telephone only.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
call Christopher A. Hyde at (202) 317-5800 (not a toll-free number); 
concerning submissions of comments, the hearing and/or to be placed on 
the building access list to attend the public hearing, call Vivian 
Hayes (202-317-6901) (not a toll-free number) or by email to 
[email protected] (preferred).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-142338-07) that was published in the 
Federal Register on Tuesday, November 14, 2023, (88 FR 77922).
    Persons who wished to present oral comments at the public hearing 
were required to submit an outline of the topics to be discussed as 
well as the time to be devoted to each topic by April 5, 2024. This due 
date for requests to testify has not been extended. Persons who made 
timely requests to testify will receive the telephone number and access 
codes for the public hearing.
    An agenda showing the scheduling of the speakers will be prepared 
after the deadline for receiving outlines has passed. Copies of the 
agenda will be available free of charge at the hearing, and via the 
Federal eRulemaking Portal (www.Regulations.gov) under the title of 
Supporting & Related Material.
    Individuals who want to attend the public hearing in person without 
testifying must send an email to [email protected] to have your 
name added to the building access list. The subject line of the email 
must contain the regulation number REG-142338-07 and the language 
ATTEND In Person. For example, the subject line may say: Request to 
ATTEND Hearing In Person for REG-142338-07. Requests to attend the 
public hearing must be received by 5:00 p.m. ET on May 1, 2024.
    Individuals who want to attend the public hearing by telephone 
without testifying must also send an email to [email protected] to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number REG-
142338-07, and the language ATTEND Hearing Telephonically. For example, 
the subject line may say: Request to ATTEND Hearing Telephonically for 
REG-142338-07. Requests to attend the public hearing must be received 
by 5:00 p.m. ET on May 1, 2024.
    Hearings will be made accessible to people with disabilities. To 
request special assistance during a hearing please contact the 
Publications and Regulations Section of the Office of Associate Chief 
Counsel (Procedure and Administration) by sending an email to 
[email protected] (preferred) or by telephone at (202) 317-6901 
(not a toll-free number) by 5:00 p.m. ET on April 30, 2024.
    Any questions regarding speaking at or attending a public hearing 
may also be emailed to [email protected].

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel (Procedure and Administration).
[FR Doc. 2024-08419 Filed 4-18-24; 8:45 am]
BILLING CODE 4830-01-P