Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities
The comment period closed Oct 16, 2026.
This document contains proposed regulations that would amend existing regulations that require certain trusts to report all charitable contributions and amounts permanently set aside for a charitable purpose on Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts. The proposed regulations would remove the reporting requirement for these trusts with respect to taxable years
Summary from the Federal Register.
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Full history
- Aug 17, 2026
Rule published
Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities
Treasury Department
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