SECTION 1. PURPOSE

This notice provides for the delay, pursuant to section 3101(d)(2) of the Taxpayer First Act of 2019, Pub. L. No. 116-25, 133 Stat. 981, 1015 (TFA), of the application of section 6033(n) of the Internal Revenue Code (Code) with respect to the requirement for organizations recognized as tax exempt under section 501(c) (3) of the Code and classified as private foundations under section 509(a) of the Code (private foundations) to electronically file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code . ¹ This notice also announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to remove § 53.6011-1(c) of the Foundation and Similar Excise Tax Regulations (26 CFR part 53), because the amendments made to sections 6104 and 6033 by the TFA have rendered unfeasible the ability for a private foundation and other persons to jointly file the same Form 4720 electronically.