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

**Action Urgency Score:** 20/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Proposed rule |
| Action | Notice of proposed rulemaking. |
| Published | 2026-08-17 |
| Comments close | 2026-10-16 |
| Significant | No |
| CFR parts | 26 CFR 1 |
| Summary | 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 wo |
| Document number | 2026-16769 |

## Why this score


Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/08/17/2026-16769/proposed-removal-of-a-reporting-requirement-for-trusts-whose-charitable-contribution-deductions-are). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.