SECTION 6. REQUEST FOR PUBLIC

COMMENTS

The Treasury Department and the IRS request comments regarding the issues addressed in this notice and suggestions for future guidance with respect to DAFs. In addition, the Treasury Department and the IRS request comments with respect to the following:

(1) How private foundations use DAFs in

support of their purposes. (2) Whether, consistent with § 4942 and

its purposes, a transfer of funds by a private foundation to a DAF should be treated as a “qualifying distribution” only if the DAF sponsoring organization agrees to distribute the funds for § 170(c)(2)(B) purposes (or to transfer the funds to its general fund) within a certain timeframe. (3) Any additional considerations relat ing to DAFs with multiple unrelated donors under the proposed changes described in section 5 of this notice.

(4) Methods to streamline any required

recordkeeping under the proposed changes described in section 5 of this notice. Written comments may be submitted by March 5, 2018 to Internal Revenue Service, CC:PA:LPD:PR (Notice 2017–73), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044, or electronically to Notice.Comments@irscounsel.treas.gov (please include “Notice 2017–73” in the subject line). Alternatively, comments may be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. Monday to Friday to CC:PA:LPD:PR (Notice 2017–73), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, D.C.. Comments will be available for public inspection and copying.