26 C.F.R. § 301.6033-5. - § 301.6033-5 Disclosure by Tax-exempt Entities That Are Parties to Certain Reportable Transactions.

Current as of May 27, 2026

Section 301.6033-5 - § 301.6033-5 Disclosure by Tax-exempt Entities That Are Parties to Certain Reportable Transactions.Section 301.6033-5 - § 301.6033-5 Disclosure by Tax-exempt Entities That Are Parties to Certain Reportable Transactions.

Section 301.6033-4 - § 301.6033-4 Required Filing in Electronic Form for Returns by Organizations Required to File Returns Under Section 6033.Section 301.6034-1 - § 301.6034-1 Returns by Trusts Described in Section 4947(a)(2) or Claiming Charitable or Other Deductions Under Section 642(c).

§ 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.

(a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5 of this chapter (Income Tax Regulations).

(b) Effective date/applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 2006.

$T.D. 9492, 75 FR 38710, July 6, 2010$

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