26 CFR §301.6033-5 — -5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.

1. (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).
2. (b)Effective date/applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 2006.