[Federal Register Volume 61, Number 67 (Friday, April 5, 1996)]
[Proposed Rules]
[Pages 15204-15205]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-8459]



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DEPARTMENT OF THE TREASURY
26 CFR Part 1

[EE-53-95]
RIN 1545-AT95


Requirements for Tax Exempt Section 501(c)(5) Organizations; 
Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document announces a hearing on proposed regulations, 
published on December 21, 1995, which clarify requirements of section 
501(c)(5) to provide needed guidance to organizations as to the 
requirements an organization must meet in order to be exempt from tax.

DATES: The public hearing will be held on Wednesday, June 5, 1996, 
beginning at 10:00 a.m. Requests to speak and outlines of oral comments 
must be received by Wednesday, May 15, 1996.

ADDRESSES: The public hearing will be held in the Internal Revenue 
Service Commissioner's Conference Room, Room 3313, Internal Revenue 
Building, 1111 Constitution Avenue, N.W., Washington, D.C. 20044. 
Requests to speak and outlines of oral comments should be mailed to the 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Attn: 
CC:DOM:CORP:R [EE-53-95], Room 5228, Washington, D.C. 20044.

FOR FURTHER INFORMATION CONTACT: Evangelista Lee of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-8452 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed amendments to the Income Tax Regulations under section 
501(c)(5) of the Internal Revenue Code. The proposed regulations 
appeared in the Federal Register for Thursday, December 21, 1995 (60 FR 
66228).
    The rules of Sec. 601.601(a)(3) of the ``Statement of Procedural 
Rules'' (26 CFR Part 601) shall apply with respect to the public 
hearing. Persons who have submitted written comments within the time 
prescribed in the notice of proposed rulemaking and who also desire to 
present oral comments at the hearing on the proposed regulations should 
submit not later than Wednesday, May 15, 1996, an outline of the oral 
comments/testimony to be presented at the hearing and the time they 
wish to devote to each subject.
    Each speaker (or group of speakers representing a single entity) 
will be limited to 10 minutes for an oral presentation exclusive of the 
time consumed by the questions from the panel for the government and 
answer thereto.
    Because of controlled access restrictions, attenders cannot be 
admitted beyond the lobby of the Internal Revenue Building until 9:45 
a.m.
    An agenda showing the scheduling of the speakers will be made after 
outlines are received from the persons testifying.

[[Page 15205]]
Copies of the agenda will be available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-8459 Filed 4-4-96; 8:45 am]
BILLING CODE 4830-01-U