[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.805]

[Page 140]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                Subpart H_Tax Counseling for the Elderly
 
Sec. 601.805  Miscellaneous administrative provisions.

    (a) Responsibilities and relationship of Internal Revenue and 
program sponsor. Substantial involvement is anticipated between the 
Internal Revenue Service and the program sponsors in conducting this 
program. Specific responsibilities and obligations of the Internal 
Revenue Service and the program sponsors will be set forth in each 
cooperative agreement.
    (b) Administrative requirements set forth in OMB and Treasury 
Circulars. (1) The basic administrative requirements applicable to 
individual cooperative agreements are contained in Office of Management 
and Budget Circular No. A-110, Grants and Agreements with Institutions 
of Higher Education, Hospitals and Other Nonprofit Organizations (41 FR 
32016). All applicable provisions of this circular and any existing and 
further supplements and revisions are incorporated into these 
regulations and into all cooperative agreements entered into between the 
Internal Revenue Service and program sponsors.
    (2) Additional operating procedures and instructions may be 
developed by the Internal Revenue Service to direct recipient 
organizations in carrying out the provisions of this subpart, such as 
instructions for using letters of credit. Any such operating procedures 
or instructions will be incorporated into each cooperative agreement.
    (c) Joint funding. Tax Counseling for the Elderly programs will not 
be eligible for joint funding. Accordingly, the Joint Funding 
Simplification Act of 1974, Pub. L. 93-510, December 5, 1974 (88 Stat. 
1604, 42 U.S.C. 4251-4261) and Office of Management and Budget Circular 
No. A-111, Jointly Funded Assistance to State and Local Governments and 
Nonprofit Organizations (41 FR 32039), will not apply.
    (d) Discrimination. No program sponsor shall discriminate against 
any person providing tax return assistance on the basis of age, sex, 
race, religion or national origin in conducting program operations. No 
program sponsor shall discriminate against any person in providing such 
assistance on the basis of sex, race, religion or national origin.

[44 FR 72113, Dec. 13, 1979, as amended at 49 FR 36500, Sept. 18, 1984]