2026 Unified Regulatory Agenda Details DAF Rules, Plans Guidance
The Trump administration recently announced 2026 Unified Regulatory AgendaEach agency, including the Treasury Department, will detail ongoing and upcoming regulatory projects they plan to work on in the coming months.
The Treasury’s agenda is mostly focused on implementing the provisions of the Big Beauty Bill, but it also includes a number of things related to the charity sector. Sets a target date for each next step.
DAF rule timeURA for the long awaited Donor Advised Fund Regulation, scheduled for 2023 Collections Target date of completion July 2026. Importantly, these target dates are flexible and often slip. For example, the 2025 URA set a target date of May 2026 for final action on DAF regulations, while the Autumn 2024 URA listed March 2025 as the target date.
If the DAF regulations are set to be finalized this month, they will probably be available for review by the White House Office of Management and Budget, which they are not. However, other regulations in the final rulemaking stage have target dates for completion later this year, indicating that DAF regulations may be among Treasury’s top priorities at that stage.
Form 990 plansURA stands for Treasury which aims to propose. Rules On “Form 990 Fiscal Sponsorship Report” in August. This regulatory effort likely stems from Treasury’s Form 990 “Transparency Initiative.” announced In the spring, the agency identified budget sponsorship arrangements as an area where it would like to improve reporting to identify deficiencies and enhance accountability. Notably, this was the only amendment to Form 990 included in the URA, suggesting that the Treasury’s transparency initiative may be more narrowly focused on fiscal sponsorship arrangements than something that targets the sector more broadly. However, these upcoming regulations may only be the first part of the movement, and additional 990 regulations or directives may affect organizations in other sectors.
An emerging guide to stock donations to Trump accountsThe URA also included several legislative projects to implement new trumpet labels. one To provide guidance on eligible investments for these accounts. The project may originate from Treasury’s. advertisement Trump accepted large charitable donations last week of easily traded public company stock to fund his accounts.
It is unclear whether depositing individual shares of stock into Trump’s account is permitted under the law. However, allowing donors to contribute directly to Trump’s account could diminish the role of charitable vehicles traditionally used to facilitate appreciated stock donations. The proposed guidance, which could have implications for Treasury plans and charitable vehicle contributions to Trump accounts, was recently sent to the White House OMB for review, which it said should be released in the coming weeks.
