[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6104(a)-1] [Page 64-66] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6104(a)-1 Public inspection of material relating to tax-exempt organizations. (a) Application for tax exemption and supporting documents. If the Internal Revenue Service determines that an organization described in section 501 (c) or (d) is exempt from taxation for any taxable year, the application for tax exemption upon which the determination is based, together with any supporting documents, is open to public inspection. Some applications for tax exemption have been destroyed and therefore are not available for inspection. For purposes of determining the availability for public inspection, a claim for tax exemption filed to reestablish exempt status after denial thereof under the provisions of section 503 or 504 (as in effect on December 31, [[Page 65]] 1969), or under the corresponding provisions of any prior revenue law, is considered an application for tax exemption. (b) Letters or documents issued by the Internal Revenue Service with respect to an application for tax exemption. If an application for tax exemption is filed with the Internal Revenue Service after October 31, 1976, and is open to public inspection under paragraph (a) of this section, then any letter or document issued to the applicant by the Internal Revenue Service which relates to the application is also open to public inspection. For rules relating to when a letter or document is issued, see Sec. 301.6110-2(h). Letters or documents to which this paragraph applies include, but are not limited to-- (1) Favorable rulings and determination letters (see Sec. 601.201(n)(1)) issued in response to applications for tax exemption, (2) Technical advice memoranda (see Sec. 601.201(n)(9)) issued with respect to an approved, or subsequently approved, application for tax exemption, and (3) Letters issued in response to an application for tax exemption that propose a finding that the organization is not entitled to be exempt from tax, if the organization is subsequently determined, on the basis of the application, to be exempt from tax. (c) Requirement of exempt status. An application for tax exemption, supporting documents, and letters or documents issued by the Internal Revenue Service that relate to the application will not be open to public inspection before the organization filing the application is determined, on the basis of the application, to be exempt from taxation for any taxable year. On the other hand, if the organization is determined to be exempt for any taxable year, the material will not be withheld from public inspection on the ground that the organization is determined not to be exempt for any other taxable year. (d) Documents included in the term ``application for tax exemption''. For purposes of this section-- (1) Prescribed application form. If a form is prescribed for an organization's application for tax exemption, the application for tax exemption includes the form and all documents and statements the Internal Revenue Service requires to be filed with the form. (2) No prescribed application form. If no form is prescribed for an organization's application for tax exemption, the application for tax exemption includes: (i) The application letter and a copy of the articles of incorporation, declaration of trust, or other instrument of similar import that sets forth the permitted powers or activities of the organization, (ii) The bylaws or other code of regulations, (iii) The latest financial statement showing assets, liabilities, receipts and disbursements, (iv) Statements showing the character of the organization, the purpose for which it was organized, and its actual activities, (v) Statements showing sources of income and receipts and the disposition thereof, and whether or not any income or receipts is credited to surplus or may inure to the benefit of any private shareholder or individual, and (vi) Any other statements or documents the Internal Revenue Service requires to be filed with the application lettter. (3) Prohibited transactions. An application for tax exemption does not include a request for a ruling as to whether a proposed transaction is a prohibited transaction under section 503. (e) Supporting documents defined. For purposes of this section, ``supporting documents'', as used with respect to an application for tax exemption, means any statement or document not described in paragraph (d) of this section that is submitted by an organization in support of its application. For example, a legal brief submitted in support of an application for tax exemption is a supporting document. (f) Statement of exempt status. In addition to having the opportunity to inspect material relating to tax exempt organizations, a person may request a statement setting forth the following information: (1) The subsection and paragraph of section 501 (or the corresponding provision of any prior revenue law) under which an organization has been determined, on the basis of an application [[Page 66]] open to public inspection, to qualify for exemption from taxation, and (2) Whether the organization is currently held to be exempt. The request for the statement must be made in the same manner as a request for inspection (see Sec. 301.6104(a)-6). (g) Withholding of certain information from public inspection. For rules relating to certain information contained in an application for tax exemption and related material which will be withheld from public inspection, see Sec. 301.6104(a)-5(a). (h) Procedures for inspection. For rules relating to procedures for public inspection of applications for tax exemption and related material, see Sec. 301.6104(a)-6. (i) Material not open to public inspection under section 6104 or 6110. Under section 6110 certain written determinations issued by the Internal Revenue Service are made available for public inspection. Section 6110 does not apply, however, to matters on which the determination of availability for public inspection is made under section 6104. Accordingly, Sec. 301.6110-1(a) describes matters which, for purposes of section 6110, are considered within the ambit of section 6104. Some determination letters and other documents relating to tax exempt organizations that are not open to public inspection under section 6104(a)(1)(A) and this section are nevertheless within the ambit of section 6104 for purposes of section 6110. These determination letters and other documents are therefore not available for public inspection under either section 6104 or section 6110. They include but are not limited to-- (1) Unfavorable rulings or determination letters (see Sec. 601.201(n)) issued in response to applications for tax exemption, (2) Rulings or determination letters revoking or modifying a favorable determination letter (see Sec. 601.201(n)(6)), (3) Technical advice memoranda (see Sec. 601.201(n)(9)) relating to a disapproved application for tax exemption or the revocation or modification of a favorable determination letter, (4) Any letter or document filed with or issued by the Internal Revenue Service relating to whether a proposed or accomplished transaction is a prohibited transaction under section 503, (5) Any letter or document filed with or issued by the Internal Revenue Service relating to an organization's status as an organization described in section 509 (a) or 4942(j)(3), unless the letter or document relates to the organization's application for tax exemption, and (6) Any other letter or document filed with or issued by the Internal Revenue Service which, although it relates to an organization's tax exempt status as an organization described in section 501 (c) or (d), does not relate to that organization's application for tax exemption, within the meaning of paragraph (d). (Secs. 6104(a)(1)(A), 6104(a)(1)(B), and 7805 of the Internal Revenue Code of 1954 (72 Stat. 1660, 88 Stat. 940, 68A Stat. 917; 26 U.S.C. 6104(a)(1)(A), 6104(a)(1)(B), 7805)) [T.D. 7845, 47 FR 50486, Nov. 8, 1982]