['Retirement Benefits']

['Pension Protection Act (PPA)']

05/18/2022

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§1233. Excess business holdings of donor advised funds

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§1233. Excess business holdings of donor advised funds

RegSense Associate Benefits & Compensation Pension Protection Act (PPA)Retirement Benefits Agency Publication Compliance Docs Focus Area Human Resources

Pension Protection Act of 2006

Title XII Provisions Relating to Exempt Organizations

Subtitle B Reforming Exempt Organizations

Part 2 Improved Accountability of Donor Advised Funds

(a) IN GENERAL.-Section 4943 is amended by adding at the end the following new subsection:

"(e) APPLICATION OF TAX TO DONOR ADVISED FUNDS.-