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TREAS/IRS RIN: 1545-BI29 Publication ID: Fall 2016 
Title: Disclosure of Information to State Officials Regarding Tax-Exempt Organizations 

Amendments to section 301.6104(c)-1 reflect changes to section 6104(c) enacted by Public Law 109-280 relating to the disclosure of information to State officials regarding tax-exempt organizations.

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 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 6104    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/15/2011  76 FR 13932   
NPRM Comment Period End  06/13/2011    
Final Action  06/00/2017 
Additional Information: REG-140108-08 Drafting attorney: Martin L. Schaffer (202) 317-5800 Reviewing attorney: Kenneth M. Griffin (202) 317-4086 Treasury attorney: Elinor Ramey (202) 622-1325 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: State 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Martin L. Schaffer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4016,
Washington, DC 20224
Phone:202 317-5800
Fax:855 604-6085