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TREAS/IRS RIN: 1545-BI29 Publication ID: Fall 2020 
Title: Disclosure of Information to State Officials Regarding Tax-Exempt Organizations 
Abstract:

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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 6104    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/15/2011  76 FR 13932   
NPRM Comment Period End  06/13/2011    
Final Action  06/00/2021 
Additional Information: REG-140108-08 (Final) Drafter attorney: Seth J. Groman (202) 317-5640 Reviewer attorney: Kenneth M. Griffin (202) 317-4086 Treasury attorney: Matthew Giuliano (202) 923-8046 CC:EEE
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:
Seth Groman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4020,
Washington, DC 20224
Phone:202 317-5640
Fax:855 604-6085
Email: seth.j.groman@irscounsel.treas.gov