Notice 2026-36: Notice of Intent to Issue Regulations Under Section 4960

IRS GuideWire

June 5, 2026

Issue Number: Notice 2026-36

Inside This Issue

Notice 2026-36 announces intent to issue proposed regulations under section 4960 pertaining to the tax on excess tax-exempt organization executive compensation. It is anticipated that the proposed regulations will address the expanded definition of covered employee made to section 4960 by OBBBA. The notice also provides transition relief for applicable tax-exempt organizations (ATEOs) and their related organizations. The transition relief allows for certain exceptions to the definition of covered employee provided in the section 4960 regulations to continue to apply to section 4960 as amended by the OBBBA until further guidance is issued.

Notice 2026-36 will be in IRB: 2026-26, dated: June 22, 2026

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