[Federal Register Volume 84, Number 245 (Friday, December 20, 2019)]
[Proposed Rules]
[Pages 70089-70090]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-27440]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-102508-16]
RIN 1545-BN28


Guidance Under Section 6033 Regarding the Reporting Requirements 
of Exempt Organizations; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations that would update information reporting regulations under 
section 6033 that are generally applicable to organizations exempt from 
tax under section 501(a) to reflect statutory amendments and certain 
grants of reporting relief announced through subregulatory guidance 
that

[[Page 70090]]

have been made since the current regulations were adopted, particularly 
with respect to tax-exempt organizations required to file an annual 
Form 990 or 990-EZ information return.

DATES: The public hearing is being held on Friday, February 7, 2020, at 
10:00 a.m. The IRS must receive speakers' outlines of the topics to be 
discussed at the public hearing by Friday, January 17, 2020. If no 
outlines are received by January 17, 2020, the public hearing will be 
cancelled.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW, 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present a valid photo identification to enter the 
building.
    Send Submissions to CC:PA:LPD:PR (REG-102508-16), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-102508-16), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-102508-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Office of the Associate Chief Counsel (Employee Benefits, Exempt 
Organizations, and Employment Taxes) at (202) 317-3150; concerning 
submissions of comments, the hearing and/or to be placed on the 
building access list to attend the hearing, Regina Johnson at (202) 
317-6901 (not toll-free numbers) or [email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-102508-16) that was published in the 
Federal Register on Tuesday, September 10, 2019 (84 FR 47447).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing that submitted written 
comments by December 9, 2019, must submit an outline of the topics to 
be addressed and the amount of time to be devoted to each topic by 
Friday, January 17, 2020.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing or by contacting the Publications and Regulations Branch at 
(202) 317-6901 (not a toll-free number).
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Crystal Pemberton,
Senior Federal Register Liaison, Publications and Regulations Branch, 
Legal Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2019-27440 Filed 12-19-19; 8:45 am]
BILLING CODE 4830-01-P