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FEDE Office of the Federal Register / National Archives and Records Administration · Rulemaking

Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities

Treasury Department, Internal Revenue Service | Proposed Rule | 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 in which the trust's only claimed charitable contribution deduction results from charitable contributions made by a passthrough entity in which the trust owns an interest. The proposed regulations would also modify the existing regula.

ML Reported by Maria Lopez
August 17, 2026 · 1 min read

Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities.

The item is dated 2026-08-17.

TeamCog is carrying it as a rulemaking report from FederalRegister.gov published documents API.

Treasury Department, Internal Revenue Service | Proposed Rule | 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 in which the trust's only claimed charitable contribution deduction results from charitable contributions made by a passthrough entity in which the trust owns an interest.

The proposed regulations would also modify the existing regula…

The handoff preserves the official source citation and source-completeness evidence supplied by discovery.

Official Source

FederalRegister.gov published documents API. Accessed 2026-08-17T15:00:11.612Z.