# Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07)

> **IRS** · Rulemaking · Modified 2026-05-13T17:08:05Z

## Docket
- **Docket ID:** IRS-2023-0053
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-05-13T17:08:05Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2023-0053)
- [Public comments](https://www.regulations.gov/docket/IRS-2023-0053/comments)

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