[Federal Register Volume 65, Number 9 (Thursday, January 13, 2000)]
[Rules and Regulations]
[Pages 2030-2034]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-278]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 301 and 602

[TD 8861]
RIN 1545-AW96


Private Foundation Disclosure Rules

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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SUMMARY: This document contains final regulations that amend the 
regulations relating to the public disclosure requirements described in 
section 6104(d) of the Internal Revenue Code. These final regulations 
implement changes made by the Tax and Trade Relief Extension Act of 
1998, which extended to private foundations the same rules regarding 
public disclosure of annual information returns that apply to other 
tax-exempt organizations. These final regulations provide guidance for 
private foundations required to make copies of applications for 
recognition of exemption and annual information returns available for 
public inspection and to comply with requests for copies of those 
documents.

DATES: Effective Date: These regulations are effective March 13, 2000.
    Applicability Date: Except as provided below, these regulations are 
applicable to private foundations on or after March 13, 2000. These 
regulations are not applicable to any private foundation annual 
information return the due date for which (determined with regard to 
any extension of time for filing) is before March 13, 2000.

FOR FURTHER INFORMATION CONTACT: Michael B. Blumenfeld, (202) 622-6070 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collections of information contained in these final regulations 
have been reviewed and approved by the Office of Management and Budget 
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507) 
under control number 1545-1655. Responses to these collections of 
information are mandatory.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless it displays a valid 
control number assigned by the Office of Management and Budget.
    The estimated average annual burden per respondent/recordkeeper is 
30 minutes.
    Comments on the accuracy of this burden estimate and suggestions 
for reducing the burden should be sent to the Internal Revenue Service, 
Attn: IRS Reports Clearance Officer, OP:FS:FP, Washington, DC 20224, 
and to the Office of Management and Budget, Attn: Desk Officer for the 
Department of the Treasury, Office of Information and Regulatory 
Affairs, Washington, DC 20503.
    Books or records relating to this collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    This document amends Secs. 301.6104(d)-1 through 301.6104(d)-5 of 
the Procedure and Administration Regulations (26 CFR Part 301) relating 
to the section 6104(d) public disclosure rules applicable to tax-exempt 
organizations (organizations described in section 501 (c) or (d) and 
exempt from taxation under section 501(a)) and certain nonexempt 
charitable trusts and nonexempt private foundations referenced in 
section 6033(d). The amendments remove existing Sec. 301.6104(d)-1 
(relating to public inspection of private foundation annual information 
returns). The amendments also revise Secs. 301.6104(d)-2 through 
301.6104(d)-5 to apply the provisions to all tax-exempt organizations, 
nonexempt charitable trusts described in section 4947(a)(1) and 
nonexempt private foundations. In addition, the amendments redesignate 
existing Secs. 301.6104(d)-2 through 301.6104(d)-5 as 
Secs. 301.6104(d)-0 through 301.6104(d)-3, respectively.

[[Page 2031]]

Description of Current Law Disclosure Requirements Applicable to 
Private Foundations

    Section 6104(d), as in effect prior to the effective date of the 
Tax and Trade Relief Extension Act of 1998 (Division J of H.R. 4328, 
the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 
1999) (Pub. L. 105-277, 112 Stat. 2681) (with respect to private 
foundations), requires a private foundation to make its annual 
information returns available for public inspection at its principal 
office during regular business hours for a period of 180 days after the 
foundation publishes notice of the availability of its return. A 
private foundation must publish the notice not later than the due date 
of the return (determined with regard to any extension of time for 
filing) in a newspaper having general circulation in the county in 
which the principal office of the foundation is located. Section 
6104(e), as in effect prior to the effective date of the Tax and Trade 
Relief Extension Act of 1998 (with respect to private foundations), 
requires a private foundation to allow public inspection of the 
foundation's application for recognition of exemption at the 
foundation's principal office (and certain regional or district 
offices). Section 6104(e) also requires a private foundation to provide 
copies of its exemption application upon request. The requirement to 
provide copies of an exemption application upon request becomes 
effective, however, only after the Secretary of the Treasury issues 
final regulations applicable to private foundations that describe how 
the requirement is inapplicable if the private foundation makes its 
exemption application widely available or obtains an IRS determination 
that a particular request is part of a harassment campaign.

Amendments Made by the Tax and Trade Relief Extension Act of 1998

    The Tax and Trade Relief Extension Act of 1998 was enacted on 
October 21, 1998. Among its provisions, it amended section 6104(e) of 
the Code to apply to private foundations the same rules regarding 
public disclosure of annual information returns that apply to other 
tax-exempt organizations. In addition, the Tax and Trade Relief 
Extension Act of 1998 repealed existing section 6104(d), and 
redesignated section 6104(e), as amended, as new section 6104(d). 
Section 6104(d), as amended by the Tax and Trade Relief Extension Act 
of 1998, requires each tax-exempt organization, including one that is a 
private foundation, to allow public inspection at its principal office 
(and at certain regional or district offices) and to comply with 
requests, made either in person or in writing, for copies of the 
organization's application for recognition of exemption and the 
organization's three most recent annual information returns. Congress 
also intended that nonexempt charitable trusts described in section 
4947(a)(1) and nonexempt private foundations comply with the expanded 
public disclosure requirements, just as the information reporting 
requirements of section 6033, pursuant to section 6033(d), apply to 
these entities. See Joint Committee on Taxation, General Explanation of 
Tax Legislation Enacted in 1998 (JCS-6-98), November 24, 1998, at 242, 
fn. 102.
    The Tax and Trade Relief Extension Act of 1998 amendments apply to 
requests made after the later of December 31, 1998, or the 60th day 
after the Secretary of the Treasury issues final regulations referred 
to in section 6104(d)(4) (relating to when documents are made widely 
available and when a particular request is considered part of a 
harassment campaign). On April 9, 1999, the IRS published in the 
Federal Register (64 FR 17279) final regulations under section 6104(d) 
applicable to tax-exempt organizations other than private foundations. 
Accordingly, section 6104(d), as amended by the Tax and Trade Relief 
Extension Act of 1998, became effective with respect to tax-exempt 
organizations other than private foundations on June 8, 1999.
    On August 10, 1999, the IRS published a notice of proposed 
rulemaking under section 6104(d) in the Federal Register (64 FR 43324) 
that extends the recently-published final regulations under section 
6104(d) to apply to private foundations and modifies those final 
regulations in several respects. The IRS received a few comments on the 
proposed regulations. No public hearing on the regulations was 
requested or held. After consideration of all the comments, the 
proposed regulations are adopted with minor clarifying modifications by 
this Treasury Decision. The provisions and significant comments are 
discussed below.

Explanation of the Provisions

    These final regulations amend the final regulations under section 
6104(d) that were published in the Federal Register (64 FR 17279) on 
April 9, 1999 (the April 9, 1999 final regulations). The amendments 
clarify that the term annual information return includes any return 
that is required to be filed under section 6033. For a private 
foundation, these returns include Form 990-PF and Form 4720. The 
amendments clarify that, unlike other tax-exempt organizations, a 
private foundation must disclose to the general public the names and 
addresses of its contributors, consistent with section 6104(d)(3). The 
amendments also clarify that, for purposes of section 6104(d), the 
terms tax-exempt organization and private foundation include nonexempt 
private foundations and nonexempt charitable trusts described in 
section 4947(a)(1) that are subject to the information reporting 
requirements of section 6033. Finally, the amendments remove existing 
Sec. 301.6104(d)-1 and redesignate existing Secs. 301.6104-2 through 
301.6104(d)-5, as Secs. 301.6104(d)-0 through 301.6104(d)-3, 
respectively.
    Until March 13, 2000, private foundations remain subject to section 
6104(d) and section 6104(e), as in effect prior to the Tax and Trade 
Relief Extension Act of 1998, and existing Sec. 301.6104(d)-1. 
Thereafter, private foundations are subject to the public inspection 
requirements of section 6104(d), as in effect prior to the Tax and 
Trade Relief Extension Act of 1998, and existing Sec. 301.6104(d)-1 
with respect to any annual information return the due date (determined 
with regard to any extension of time for filing) for which is prior to 
March 13, 2000.

Summary of Comments

    One commenter suggested another method to satisfy the widely 
available exception to the requirement that a private foundation 
provide a copy of its applicable documents upon request. The commenter 
would permit a private foundation to satisfy the widely available 
exception by: (1) Filing copies of its documents with a state agency 
that, in turn, makes the documents available for public inspection, and 
(2) publishing a notice in a newspaper of general circulation stating 
where the documents are available. The Tax and Trade Relief Extension 
Act of 1998 repealed the requirement (in former section 6104(d)) that 
private foundations publish notice of the availability of their annual 
information returns with respect to annual information returns due 
after the effective date of these final regulations. The Act extended 
the same public disclosure requirements that apply to all other tax-
exempt organizations to private foundations, including the widely 
available exception. The proposed regulations specify that a private 
foundation satisfies the widely available exception by posting its 
documents on the World Wide Web as described in the April 9, 1999 final

[[Page 2032]]

regulations. After carefully considering this comment, the IRS and the 
Treasury Department have concluded that providing copies of the 
applicable documents to a state agency and publishing notice would not 
make those documents widely available. We reached our conclusion 
because the method suggested by the commenter could impose a 
substantial inconvenience to members of the public. Therefore, the IRS 
and the Treasury Department did not adopt this suggestion.
    A few commenters asked that these final regulations not require 
private foundations to disclose to the general public the identities of 
their contributors. Section 6104(d) requires public disclosure of all 
the information contained on an exemption application and an annual 
information return filed with the IRS, unless the information is 
specifically excepted from disclosure. Section 6104(d)(3) specifically 
excepts from disclosure the names and addresses of any contributor to 
an organization which is not a private foundation. By its terms, this 
exception does not apply to private foundations. The IRS and the 
Treasury Department believe the rule of the proposed regulation is 
consistent with the statute and Congressional intent and, therefore, 
did not change this provision.
    One commenter asked that these final regulations clarify how the 
disclosure requirements apply to a supporting organization described in 
section 509(a)(3). Section 509(a) provides that an organization 
described in section 501(c)(3) is a private foundation if it does not 
meet the requirements of section 509(a) (1), (2), (3), or (4). 
Therefore, an organization that is described in section 501(c)(3) and 
classified as a supporting organization under section 509(a)(3) is not 
a private foundation. The disclosure requirements under section 6104(d) 
apply to supporting organizations described in section 509(a)(3) in the 
same manner as they apply to all other tax-exempt organizations that 
are not private foundations. The proposed regulations define the terms 
tax-exempt organization and private foundation consistent with the 
applicable statutory provisions, and the IRS and the Treasury 
Department have determined that further regulatory clarification is not 
necessary in this regard.
    Another commenter expressed concern that some private foundations 
may not have copies of their exemption applications. This commenter 
suggested that these final regulations only require private foundations 
formed after 1990 to disclose their exemption applications. Since July 
15, 1987, a tax-exempt organization, including one that is a private 
foundation, has been required under section 6104 to make its exemption 
application available for public inspection. See section 10702(b) of 
the Omnibus Budget Reconciliation Act of 1987 (Pub. L. 100-203) and 
Notice 88-120 (1988-2 C.B. 454). Under the proposed regulations, a 
private foundation that filed its exemption application before July 15, 
1987 is required to make available for public inspection a copy of its 
application only if it had a copy of its application on July 15, 1987. 
Thus, these final regulations do not change this provision of the 
proposed regulations.
    One commenter stated that the applicable date in the proposed 
regulations, which would eliminate the requirement that private 
foundations publish notice of the availability of their annual 
information returns, is inconsistent with the effective date specified 
in the House Committee Report to the Tax and Trade Relief Extension Act 
of 1998 (H.R. Rep. No. 105-817). This commenter requested that the 
final regulations add a rule that prevents the IRS from asserting a 
late filing penalty against a private foundation whose return is 
rejected by the IRS because the foundation filed the return on or after 
June 8, 1999 (the effective date of the April 9, 1999 final 
regulations) without proof that it satisfied the publication of notice 
requirement. Section 6104(d), as in effect prior to the effective date 
of the Tax and Trade Relief Extension Act of 1998, provides that a 
private foundation must publish a notice of the availability of its 
return not later than the due date of the return (determined with 
regard to any extension of time for filing). Section 1.6033-3(b) of the 
regulations requires a private foundation to attach a copy of the 
notice to its return.
    The Tax and Trade Relief Extension Act of 1998 repealed the 
publication of notice requirement of section 6104(d) effective for 
private foundation annual information returns due after the later of 
December 31, 1998 or 60 days after the Treasury Department issues final 
regulations that explain how requested documents may be made widely 
available or when requests for documents are part of a harassment 
campaign. The April 9, 1999 final regulations do not apply to private 
foundations and, therefore, the issuance of those regulations did not 
trigger the repeal of the publication of notice requirement. Indeed, 
the April 9, 1999 final regulations stated explicitly that, until the 
IRS issues final regulations under section 6104(d) applicable to 
private foundations, private foundations continue to be governed by the 
existing Sec. 301.6104(d)-1 requirements relating to public disclosure 
of private foundation annual information returns.
    The IRS and the Treasury Department believe the effective date of 
the repeal of the publication of notice requirement stated in the 
proposed regulations is consistent with both the statute and the 
legislative history. Further, the IRS and the Treasury Department 
believe it is important to retain one public disclosure standard for 
private foundations until another is finally adopted. Accordingly, the 
IRS and the Treasury Department did not modify these final regulations 
as suggested.
    Finally, one commenter expressed concern that disclosure in some 
instances could adversely affect the charitable operations of some 
small operating private foundations that advance unpopular causes or 
desire to maintain a low profile. This commenter suggested that the 
final regulations should authorize the Secretary to grant a waiver from 
some or all of the disclosure requirements if a small operating 
foundation establishes that, without the waiver, its charitable 
operations could be adversely affected and it provides alternative 
methods of disclosure that enhance oversight and public accountability. 
Section 6104(d), however, does not authorize the Secretary to grant 
waivers except in the case of a harassment campaign determination. 
Moreover, all tax-exempt organizations have the option under the 
regulations of avoiding having to comply with requests for copies of 
documents by making such documents widely available on the Internet. 
Therefore, the IRS and the Treasury Department did not adopt this 
suggestion.

Effective Date

    These final regulations are applicable to private foundations on 
March 13, 2000.

Special Analyses

    It is hereby certified that the collections of information in these 
regulations will not have a significant economic impact on a 
substantial number of small entities. This certification is based on 
the fact that the average time required to maintain and disclose the 
information required under these regulations is estimated to be 30 
minutes for each private foundation. This estimate is based on the 
assumption that, on average, a private foundation will receive one 
request per year to inspect or provide copies of its application for 
tax exemption and its

[[Page 2033]]

annual information returns. Approximately 0.1 percent of the private 
foundations affected by these regulations will be subject to the 
reporting requirements contained in the regulations. It is estimated 
that annually, approximately 65 private foundations will make their 
documents widely available by posting them on the Internet. In 
addition, it is estimated that annually, approximately 3 private 
foundations will file an application for a determination that they are 
the subject of a harassment campaign such that a waiver of the 
obligation to provide copies of their applications for tax exemption 
and their annual information returns is in the public interest. The 
average time required to complete, assemble and file an application 
describing a harassment campaign is expected to be 5 hours. Because 
applications for a harassment campaign determination will be filed so 
infrequently, they will have no effect on the average time needed to 
comply with the requirements in these regulations. In addition, a 
private foundation is allowed in these regulations to charge a 
reasonable fee for providing copies to requesters. Therefore, it is 
estimated that it will cost a private foundation less than $10 per year 
to comply with these regulations, which is not a significant economic 
impact. Therefore, a Regulatory Flexibility Analysis under the 
Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. 
Pursuant to section 7805(f) of the Internal Revenue Code, the notice of 
proposed rulemaking was submitted to the Chief Counsel for Advocacy of 
the Small Business Administration for comment on its impact on small 
business.
    Drafting Information: The principal author of these regulations is 
Michael B. Blumenfeld, Office of Associate Chief Counsel (Employee 
Benefits and Exempt Organizations), IRS. Other personnel from the IRS 
and Treasury Department also participated in their development.

List of Subjects

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

    Accordingly, 26 CFR parts 301 and 602 are amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation for part 301 is amended by 
adding entries in numerical order to read in part as follows:

    Authority: 26 U.S.C. 7805 * * *

    Section 301.6104(d)-2 also issued under 26 U.S.C. 6104(d)(3);
    Section 301.6104(d)-3 also issued under 26 U.S.C. 6104(d)(3); * * *


Sec. 301.6104(d)-1  [Removed]

    Par. 2. Section 301.6104(d)-1 is removed.


Sec. 301.6104(d)-2  [Redesignated as Sec. 301.6104(d)-0]

    Par. 3. Section 301.6104(d)-2 is redesignated as Sec. 301.6104(d)-
0.
    Par. 4. Newly designated Sec. 301.6104(d)-0 is revised to read as 
follows:


Sec. 301.6104(d)-0  Table of contents.

    This section lists the major captions contained in 
Secs. 301.6104(d)-1 through 301.6104(d)-3 as follows:

Sec. 301.6104(d)-1  Public inspection and distribution of 
applications for tax exemption and annual information returns of 
tax-exempt organizations.

(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.

Sec. 301.6104(d)-2  Making applications and returns widely 
available.

(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.

Sec. 301.6104(d)-3  Tax-exempt organization subject to harassment 
campaign.

(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.


Sec. 301.6104(d)-3  [Redesignated as Sec. 301.6104(d)-1]

    Par. 5. Section 301.6104(d)-3 is redesignated as Sec. 301.6104(d)-
1.
    Par. 6. Newly designated Sec. 301.6104(d)-1 is amended as follows:
    1. Revise the section heading.
    1a. Paragraph (a) is amended as follows:
    a. Remove the language ``, other than a private foundation (as 
defined in paragraph (b)(2) of this section),'' from the first 
sentence.
    b. Remove the language ``, other than a private foundation,'' from 
the second sentence.
    c. Remove the language ``Secs. 301.6104(d)-4 and 301.6104(d)-5'' 
from the fourth sentence and add ``Secs. 301.6104(d)-2 and 301.6104(d)-
3'' in its place.
    2. In paragraph (b) introductory text, remove the language 
``Secs. 301.6104(d)-4 and 301.6104(d)-5'' and add ``Secs. 301.6104(d)-2 
and 301.6104(d)-3'' in its place.
    3. In paragraph (b)(1), add a sentence at the end of the paragraph.
    4. In paragraph (b)(2), add the language ``or a nonexempt 
charitable

[[Page 2034]]

trust described in section 4947(a)(1) or a nonexempt private foundation 
subject to the information reporting requirements of section 6033 
pursuant to section 6033(d)'' at the end of the sentence.
    5. In paragraph (b)(3)(iii)(B), remove the word ``or'' at the end 
of the paragraph.
    6. Redesignate paragraph (b)(3)(iii)(C) as paragraph (b)(3)(iii)(D) 
and add a new paragraph (b)(3)(iii)(C).
    7. In paragraph (b)(4)(i), remove the last two sentences and add 
three sentences in their place.
    8. Paragraph (b)(4)(ii) is amended as follows:
    a. Remove the language ``, and the return of a private foundation'' 
from the first sentence.
    b. Revise the last sentence.
    9. Revise paragraph (h).
    The revisions and additions read as follows:


Sec. 301.6104(d)-1  Public inspection and distribution of applications 
for tax exemption and annual information returns of tax-exempt 
organizations.

* * * * *
    (b) * * *
    (1) * * * The term tax-exempt organization also includes any 
nonexempt charitable trust described in section 4947(a)(1) or nonexempt 
private foundation that is subject to the reporting requirements of 
section 6033 pursuant to section 6033(d).
* * * * *
    (3) * * *
    (iii) * * *
    (C) In the case of a tax-exempt organization other than a private 
foundation, the name and address of any contributor to the 
organization; or
* * * * *
    (4) * * * (i) * * * Returns filed pursuant to section 6033 include 
Form 990, Return of Organization Exempt From Income Tax, Form 990-PF, 
Return of Private Foundation, or any other version of Form 990 (such as 
Forms 990-EZ or 990-BL, except Form 990-T) and Form 1065. Each copy of 
a return must include all information furnished to the Internal Revenue 
Service on the return, as well as all schedules, attachments and 
supporting documents. For example, in the case of a Form 990, the copy 
must include Schedule A of Form 990 (containing supplementary 
information on section 501(c)(3) organizations), and those parts of the 
return that show compensation paid to specific persons (currently, Part 
V of Form 990 and Parts I and II of Schedule A of Form 990).
    (ii) * * * In the case of a tax-exempt organization other than a 
private foundation, the term annual information return does not include 
the name and address of any contributor to the organization.
* * * * *
    (h) Effective date-- (1) In general. For a tax-exempt organization, 
other than a private foundation, this section is applicable June 8, 
1999. For a private foundation, this section is applicable (except as 
provided in paragraph (h)(2) of this section) beginning March 13, 2000.
    (2) Private foundation annual information returns. This section 
does not apply to any private foundation return the due date for which 
(determined with regard to any extension of time for filing) is before 
the applicable date for private foundations specified in paragraph 
(h)(1) of this section.


Sec. 301.6104(d)-4  [Redesignated as Sec. 301.6104(d)-2]

    Par. 7. Section 301.6104(d)-4 is redesignated as Sec. 301.6104(d)-
2.
    Par. 8. Newly designated Sec. 301.6104(d)-2 is amended as follows:
    1. In paragraph (a), remove the language ``Sec. 301.6104(d)-3(a)'' 
from each place it appears and add ``Sec. 301.6104(d)-1(a)'' in each 
place, respectively.
    2. Revise paragraph (e).
    The revision reads as follows:


Sec. 301.6104(d)-2  Making applications and returns widely available.

* * * * *
    (e) Effective date. For a tax-exempt organization, other than a 
private foundation, this section is applicable June 8, 1999. For a 
private foundation, this section is applicable beginning March 13, 
2000.


Sec. 301.6104(d)-5  [Redesignated as Sec. 301.6104(d)-3]

    Par. 9. Section 301.6104(d)-5 is redesignated as Sec. 301.6104(d)-
3.
    Par. 10. Newly designated Sec. 301.6104(d)-3 is amended as follows:
    1. In paragraph (a), remove the language ``Sec. 301.6104(d)-3(a)'' 
and add ``Sec. 301.6104(d)-1(a)'' in its place.
    2. Revise paragraph (g).
    The revision reads as follows:


Sec. 301.6104(d)-3  Tax-exempt organization subject to harassment 
campaign.

* * * * *
    (g) Effective date. For a tax-exempt organization, other than a 
private foundation, this section is applicable June 8, 1999. For a 
private foundation, this section is applicable beginning March 13, 
2000.

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

    Par. 11. The authority citation for part 602 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.

    Par. 12. In Sec. 602.101, paragraph (b) is amended by removing the 
entries for 301.6104(d)-4 and 301.6104(d)-5, by revising the entries 
for 301.6104(d)-1 and 301.6104(d)-3, and by adding a new entry for 
301.6104(d)-2 in numerical order to the table to read as follows:


Sec. 602.101  OMB Control numbers.

* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                          Current OMB
 CFR part or section where identified and  described      control No.
------------------------------------------------------------------------
 
                  *        *        *        *        *
301.6104(d)-1........................................          1545-1655
301.6104(d)-2........................................          1545-1655
301.6104(d)-3........................................          1545-1655
 
                  *        *        *        *        *
------------------------------------------------------------------------

    Approved: December 23, 1999.
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
Jonathan Talisman,
Acting Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 00-278 Filed 1-12-00; 8:45 am]
BILLING CODE 4830-01-P