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TREAS/IRS RIN: 1545-BG60 Publication ID: Spring 2011 
Title: Public Inspection of Material Relating to Tax-Exempt Organizations 
Abstract: The proposed regulations clarify what documents relating to a tax-exempt organization the IRS may make available for public inspection. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 301.6104(a)-1   
Legal Authority: 26 USC 6104    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/14/2007  72 FR 45394   
NPRM Comment Period End  11/13/2007    
Final Action  12/00/2011    
Additional Information: REG-116215-07 Drafting attorney: Mary E. Keys (202) 622-6070 Reviewing attorney: A.M. Gulas (202) 622-1124 Treasury attorney: Eric San Juan (202) 622-5293 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mary E. Keys
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-4520