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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6033-5>. Interprets 26 U.S.C. § 6033.

(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]