Treasury Regulations (26 C.F.R.)
26 CFR § 301.6104(d)-0
Table of contents.
This section lists the major captions contained in §§ 301.6104(d)-1 through 301.6104(d)-3 as follows:
(a) In general.
(b) Definitions.
(1) Tax-exempt organization.
(2) Private foundation.
(3) Application for tax exemption.
(i) In general.
(ii) No prescribed application form.
(iii) Exceptions.
(iv) Local or subordinate organizations.
(4) Annual information return.
(i) In general.
(ii) Exceptions.
(iii) Returns more than 3 years old.
(iv) Local or subordinate organizations.
(5) Regional or district offices.
(i) In general.
(ii) Site not considered a regional or district office.
(c) Special rules relating to public inspection.
(1) Permissible conditions on public inspection.
(2) Organizations that do not maintain permanent offices.
(d) Special rules relating to copies.
(1) Time and place for providing copies in response to requests made in person.
(i) In general.
(ii) Unusual circumstances.
(iii) Agents for providing copies.
(2) Request for copies in writing.
(i) In general.
(ii) Time and manner of fulfilling written requests.
(A) In general.
(B) Request for a copy of parts of document.
(C) Agents for providing copies.
(3) Fees for copies.
(i) In general.
(ii) Form of payment.
(A) Request made in person.
(B) Request made in writing.
(iii) Avoidance of unexpected fees.
(iv) Responding to inquiries of fees charged.
(e) Documents to be provided by regional and district offices.
(f) Documents to be provided by local and subordinate organizations.
(1) Applications for tax exemption.
(2) Annual information returns.
(3) Failure to comply.
(g) Failure to comply with public inspection or copying requirements.
(h) Effective date.
(1) In general.
(2) Private foundation annual information returns.
(a) In general.
(b) Widely available.
(1) In general.
(2) Internet posting.
(i) In general.
(ii) Transition rule.
(iii) Reliability and accuracy.
(c) Discretion to prescribe other methods for making documents widely available.
(d) Notice requirement.
(e) Effective date.
(a) In general.
(b) Harassment.
(c) Special rule for multiple requests from a single individual or address.
(d) Harassment determination procedure.
(e) Effect of a harassment determination.
(f) Examples.
(g) Effective date.
[T.D. 8861, 65 FR 2033, Jan. 13, 2000]
Source: view the official text
In this part (40 sections)
- 301.6103(l)-1 · Disclosure of returns and return information for…
- 301.6103(l)(2)-1 · Disclosure of returns and return information to…
- 301.6103(l)(2)-2 · Disclosure of returns and return information to…
- 301.6103(l)(2)-3 · Disclosure to Department of Labor and Pension…
- 301.6103(l)(14)-1 · Disclosure of return information to United States…
- 301.6103(l)(21)-1 · Disclosure of return information to the Department…
- 301.6103(m)-1 · Disclosure of taxpayer identity information.
- 301.6103(n)-1 · Disclosure of returns and return information in…
- 301.6103(n)-2 · Disclosure of return information in connection with…
- 301.6103(p)(2)(B)-1 · Disclosure of returns and return information by…
- 301.6103(p)(4)-1 · Procedures relating to safeguards for returns or…
- 301.6103(p)(7)-1 · Procedures for administrative review of a…
- 301.6104(a)-1 · Public inspection of material relating to tax-exempt…
- 301.6104(a)-2 · Public inspection of material relating to pension and…
- 301.6104(a)-3 · Public inspection of Internal Revenue Service letters…
- 301.6104(a)-4 · Requirement for 26 or more plan participants.
- 301.6104(a)-5 · Withholding of certain information from public…
- 301.6104(a)-6 · Procedural rules for inspection.
- 301.6104(b)-1 · Publicity of information on certain information returns.
- 301.6104(c)-1 · Disclosure of certain information to State officials.
- 301.6104(d)-0 · Table of contents.
- 301.6104(d)-1 · Public inspection and distribution of applications for…
- 301.6104(d)-2 · Making applications and returns widely available.
- 301.6104(d)-3 · Tax-exempt organization subject to harassment campaign.
- 301.6105-1 · Compilation of relief from excess profits tax cases.
- 301.6106-1 · Publicity of unemployment tax returns.
- 301.6108-1 · Publication of statistics of income.
- 301.6109-1 · Identifying numbers.
- 301.6109-2 · Authority of the Secretary of Agriculture to collect…
- 301.6109-3 · IRS adoption taxpayer identification numbers.
- 301.6109-4 · IRS truncated taxpayer identification numbers.
- 301.6110-1 · Public inspection of written determinations and background…
- 301.6110-2 · Meaning of terms.
- 301.6110-3 · Deletion of certain information in written determinations…
- 301.6110-4 · Communications from third parties.
- 301.6110-5 · Notice and time requirements; actions to restrain…
- 301.6110-6 · Written determinations issued in response to requests…
- 301.6110-7 · Miscellaneous provisions.
- 301.6111-1T · Questions and answers relating to tax shelter…
- 301.6111-2 · Confidential corporate tax shelters.