26 CFR § 301.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.
---
identifier: "/us/cfr/t26/s301.6033-5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6033-5"
section_name: "Disclosure by tax-exempt entities that are parties to certain reportable transactions."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 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]