[Federal Register Volume 70, Number 3 (Wednesday, January 5, 2005)]
[Rules and Regulations]
[Pages 704-705]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-199]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9173]
RIN 1545-BB22


Authority To Charge Fees for Furnishing Copies of Exempt 
Organizations' Material Open to Public Inspection

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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SUMMARY: These final regulations adopt as final without change the 
temporary regulations published in the Federal Register on July 9, 
2003, which amended the then-existing regulations regarding fees for 
copies of exempt organizations' material the IRS must make available to 
the public under section 6104 of the Internal Revenue Code (Code). 
These final regulations also adopt as final without change the 
conforming amendment included in the temporary regulations concerning 
the fees that an exempt organization may charge for furnishing copies 
of such material when required to do so.

DATES: These final regulations are effective January 5, 2005.

FOR FURTHER INFORMATION CONTACT: Sarah Tate, 202-622-4560 (not a toll-
free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations published at 68 FR 40768, July 9, 2003, 
amended the then-existing regulations to make clear that any fee 
assessed by the IRS for

[[Page 705]]

furnishing copies of documents required to be made publicly available 
under section 6104 of the Code shall be no more than the fee under the 
IRS' Freedom of Information Act (FOIA) fee schedule. Those temporary 
regulations also amended the then-existing regulations to make clear 
that that an exempt organization may charge the applicable per-page 
copying fee under the IRS' FOIA fee schedule for any number of pages, 
without regard to the fee exclusion applicable to the IRS for the first 
100 pages.
    The IRS simultaneously published a notice of proposed rulemaking at 
68 FR 40849, July 9, 2003, with a cross-reference to the text of the 
temporary regulations. The notice of proposed rulemaking invited public 
comment on the temporary regulations. The IRS has not received any 
public comments or any request for a public hearing. The IRS has not 
identified any reason that the text of the temporary regulations should 
be altered. The text of the temporary rule, now adopted as final, is 
identical to the text of that proposed rule.

Special Analyses

    It has been determined that these final regulations are not a 
significant regulatory action as defined in Executive Order 12866. 
Therefore, a regulatory assessment is not required. It has also been 
determined that section 553(b) of the Administrative Procedure Act (5 
U.S.C. chapter 5) does not apply to these final regulations, and 
because these final regulations do not impose a collection of 
information on small entities, the Regulatory Flexibility Act (5 U.S.C. 
chapter 6) does not apply. Pursuant to section 7805(f) of the Code, the 
notice of proposed rulemaking preceding these final regulations was 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration (SBA) for comment on their impact on small businesses.

Drafting Information

    The principal author of these final regulations is Sarah Tate, 
Office of the Associate Chief Counsel (Procedure and Administration), 
Disclosure and Privacy Law Division. However, other personnel from the 
IRS and Treasury Department participated in their development.

PART 301--PROCEDURE AND ADMINISTRATION

0
Accordingly, the IRS and the Department of the Treasury adopt as final 
without change the temporary regulations, amending 26 CFR part 301, 
which were published July 9, 2003.

    Approved: December 28, 2004.
Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
Eric Solomon,
Acting Deputy Assistant Secretary of the Treasury.
[FR Doc. 05-199 Filed 1-4-05; 8:45 am]
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