Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status, 37697-37698 [2014-15624]
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Federal Register / Vol. 79, No. 127 / Wednesday, July 2, 2014 / Proposed Rules
to allow for an additional form of
application to be used to satisfy the
notice requirement under section 508(a).
The text of those temporary regulations
also serves as the text of these proposed
regulations. The preamble to the
temporary regulations explains the
amendments.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–110948–14]
RIN 1545–BM06
Guidelines for the Streamlined Process
of Applying for Recognition of Section
501(c)(3) Status
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing regulations
that provide guidance to organizations
that seek recognition of tax-exempt
status under section 501(c)(3) of the
Internal Revenue Code. The final and
temporary regulations amend current
regulations to allow the Commissioner
of Internal Revenue to adopt a
streamlined application process that
certain organizations may use to apply
for recognition of tax-exempt status
under section 501(c)(3). The text of
those temporary regulations also serves
as the text of these proposed
regulations.
SUMMARY:
Comments and requests for a
public hearing must be received by
September 30, 2014.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–110948–14), Room
5205, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered Monday through
Friday between the hours of 8 a.m. and
4 p.m. to CC:PA:LPD:PR (REG–110948–
14), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent electronically
via the Federal eRulemaking Portal at
https://www.regulations.gov (IRS REG–
110948–14).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
James R. Martin or Robin Ehrenberg at
(202) 317–5800; concerning submission
of comments and request for hearing,
Oluwafunmilayo Taylor at (202) 317–
6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
wreier-aviles on DSK5TPTVN1PROD with PROPOSALS
DATES:
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend the existing
regulations under sections 501 and 508
VerDate Mar<15>2010
14:15 Jul 01, 2014
Jkt 232001
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866, as
supplemented by Executive Order
13563. Therefore, a regulatory
assessment is not required. It also has
been determined that section 553(b) of
the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
regulations. It is hereby certified that
this rule will not have a significant
economic impact on a substantial
number of small entities. Although this
rule may affect a substantial number of
small entities that choose to use the new
form that streamlines the application
process that eligible organizations may
use to apply for recognition of taxexempt status under section 501(c)(3),
we intend for this rule to reduce the
economic impact on small entities. This
rule merely provides guidance about the
streamlined form of application
available to satisfy the notice
requirement under Section 508(a).
Therefore, a Regulatory Flexibility
Analysis under the Regulatory
Flexibility Act (5 U.S.C. Chapter 6) is
not required.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
comments that are submitted timely to
the IRS as prescribed in this preamble
under the ‘‘Addresses’’ heading. The
Treasury Department and the IRS
request comments on all aspects of the
proposed rules. All comments will be
available at www.regulations.gov or
upon request.
A public hearing will be scheduled if
requested in writing by any person that
timely submits written comments. If a
public hearing is scheduled, notice of
the date, time, and place for the public
hearing will be published in the Federal
Register.
Drafting Information
The principal authors of these
regulations are James R. Martin and
Robin Ehrenberg, Office of Associate
Chief Counsel (Tax Exempt and
Government Entities). However, other
personnel from the IRS and the Treasury
PO 00000
Frm 00028
Fmt 4702
Sfmt 4702
37697
Department participated in their
development.
List of Subjects in 26 CFR Part 1
Income taxes, Nonprofit
organizations, Foundations, Reporting
and recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.501(a)–1 is amended
by:
■ 1. Revising paragraph (a)(2).
■ 2. Revising paragraph (b)(1) and (3).
■ 3. Adding paragraph (f).
The revisions and addition read as
follows:
■
§ 1.501(a)–1
Exemption from taxation.
(a) * * *
(2) [The text of the proposed
amendment to § 1.501(a)–1(a)(2) is the
same as the text for § 1.501(a)–1T(a)(2)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(b)(1) [The text of the proposed
amendment to § 1.501(a)–1(b)(1) is the
same as the text for § 1.501(a)–1T(b)(1)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(3) [The text of the proposed
amendment to § 1.501(a)–1(b)(3) is the
same as the text for § 1.501(a)–1T(b)(3)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(f) [The text of the proposed
amendment to § 1.501(a)–1(f) is the
same as the text for § 1.501(a)–1T(f)
published elsewhere in this issue of the
Federal Register].
■ Par. 3. Section 1.501(c)(3)–1 is
amended by:
■ 1. Revising paragraphs (b)(1)(v) and
(b)(6).
■ 2. Adding paragraph (h).
The revisions and addition read as
follows:
§ 1.501(c)(3)–1 Organizations organized
and operated for religious, charitable,
scientific, testing for public safety, literary,
or educational purposes, or for the
prevention of cruelty to children or animals.
*
*
*
*
*
(b) * * * (1) * * *
(v) [The text of proposed amendments
to § 1.501(c)(3)–1(b)(1)(v) is the same as
E:\FR\FM\02JYP1.SGM
02JYP1
37698
Federal Register / Vol. 79, No. 127 / Wednesday, July 2, 2014 / Proposed Rules
the text for § 1.501(c)(3)–1T(b)(1)(v)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(6) [The text of proposed amendments
to § 1.501(c)(3)–1(b)(6) is the same as the
text for § 1.501(c)(3)–1T(b)(6) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(h) [The text of proposed amendments
to § 1.501(c)(3)–1(h) is the same as the
text for § 1.501(c)(3)–1T(h) published
elsewhere in this issue of the Federal
Register].
■ Par. 4. Section 1.508–1 is amended
by:
■ 1. Revising paragraphs (a)(2)(i) and
(ii).
■ 2. Revising paragraphs (b)(2)(iv) and
(v).
■ 3. Adding paragraph (c).
The revisions and addition read as
follows:
wreier-aviles on DSK5TPTVN1PROD with PROPOSALS
§ 1.508–1
Notices.
(a) * * *
(2)(i) [The text of proposed
amendments to § 1.508–1(a)(2)(i) is the
same as the text for § 1.508–1T(a)(2)(i)
published elsewhere in this issue of the
Federal Register].
(ii) [The text of proposed amendments
to § 1.508–1(a)(2)(ii) is the same as the
text for § 1.508–1T(a)(2)(ii) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(b) * * *
(2) * * *
(iv) [The text of proposed
amendments to § 1.508–1(b)(2)(iv) is the
same as the text for § 1.508–1T(b)(2)(iv)
published elsewhere in this issue of the
Federal Register].
(v) [The text of proposed amendments
to § 1.508–1(b)(2)(v) is the same as the
text for § 1.508–1T(b)(2)(v) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(c) [The text of proposed amendments
to § 1.508–1(c) is the same as the text for
§ 1.508–1T(c) published elsewhere in
this issue of the Federal Register].
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2014–15624 Filed 7–1–14; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
14:15 Jul 01, 2014
Jkt 232001
DEPARTMENT OF VETERANS
AFFAIRS
38 CFR Part 38
RIN 2900–AO99
Reimbursement for Caskets and Urns
for Burial of Unclaimed Remains in a
National Cemetery
Department of Veterans Affairs.
Proposed rule.
AGENCY:
ACTION:
The Department of Veterans
Affairs National Cemetery
Administration (NCA) proposes to
amend its regulations to establish a new
program to furnish caskets and urns for
the interment of the remains of veterans
with no known next-of-kin (NOK) where
sufficient financial resources are not
available for this purpose. This
rulemaking is necessary to implement
new statutory authority by establishing
procedures to provide reimbursement
for privately purchased caskets or urns
and to otherwise administer the new
program. This proposed rule would
implement a portion of the Dignified
Burial and Other Veterans’ Benefits
Improvement Act of 2012 (the Act).
DATES: Comments must be received on
or before August 1, 2014.
ADDRESSES: Written comments may be
submitted through https://
www.Regulations.gov; by mail or handdelivery to: Director, Regulation Policy
and Management (02REG), Department
of Veterans Affairs, 810 Vermont
Avenue NW., Room 1068, Washington,
DC 20420; or by fax to (202) 273–9026
(this is not a toll free number).
Comments should indicate that they are
submitted in response to ‘‘RIN 2900–
AO99—Reimbursements for Caskets and
Urns for Burial of Unclaimed Remains
in a National Cemetery.’’ Copies of
comments received will be available for
public inspection in the Office of
Regulation Policy and Management,
Room 1063B, between the hours of 8
a.m. and 4:30 p.m., Monday through
Friday (except holidays). Please call
(202) 461–4902 for an appointment.
(This is not a toll free number.) In
addition, during the comment period,
comments may be viewed online
through the Federal Docket Management
System (FDMS) at https://
www.Regulations.gov.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Cynthia Riddle, Office of Field Programs
(41A), National Cemetery
Administration (NCA), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420.
Telephone: (202) 461–6306 (this is not
a toll-free number).
PO 00000
Frm 00029
Fmt 4702
Sfmt 4702
On
January 10, 2013, Congress enacted the
‘‘Dignified Burial and Other Veterans’
Benefits Improvement Act of 2012’’ (the
Act), Public Law 112–260, 126 Stat.
2417 (2013), section 101 of which
amended 38 U.S.C. 2306 to authorize
the Department of Veterans Affairs (VA)
National Cemetery Administration
(NCA) to furnish a casket or urn for
interment in a VA national cemetery of
the unclaimed remains of veterans for
whom VA cannot identify a next of kin
(NOK) and determines that sufficient
financial resources for the furnishing of
a casket or urn for burial are not
available. VA proposes to add a new
§ 38.628 to part 38 of title 38 of the Code
of Federal Regulations (CFR) to
implement this new statutory authority
by providing a monetary reimbursement
for privately purchased caskets or urns
that meet NCA standards and are used
to inter the remains of such veterans in
VA national cemeteries. On June 26,
2014, VA published a proposed rule
which contained several errors. We are
therefore publishing this corrected
version of the proposed rule.
NCA is responsible for administering
cemetery programs and memorial
benefits, which include the provision of
medallions, headstones, and markers, as
well as burial in a VA national cemetery
for eligible veterans and their family
members. Section 2402 of title 38,
United States Code, establishes
eligibility requirements for burial in a
VA national cemetery. For eligible
veterans and certain family members,
VA covers the cost of interment in a VA
national cemetery and provides a
headstone or marker (including
inscription), as well as a gravesite or
cremation niche and perpetual care of
the gravesite or cremation niche. The
Act authorizes VA to furnish a casket or
urn for the burial in a national cemetery
of the remains of a veteran with no
known NOK and where sufficient
financial resources are not otherwise
available. Because VA’s burial
operations do not normally include the
acquisition or provision of a casket or an
urn, VA is proposing to provide
monetary reimbursement for a privately
purchased casket or urn for the burial of
any veterans whose remains are
unclaimed when no NOK can be
identified and it is determined that
insufficient financial resources are
available to pay for cost of the casket or
urn. VA believes that monetary
reimbursement is a more efficient means
to administer this authority because
direct provision of caskets and urns
would create additional administrative
duties and expenses, outside the scope
SUPPLEMENTARY INFORMATION:
E:\FR\FM\02JYP1.SGM
02JYP1
]]>Agencies
[Federal Register Volume 79, Number 127 (Wednesday, July 2, 2014)]
[Proposed Rules]
[Pages 37697-37698]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-15624]
[[Page 37697]]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-110948-14]
RIN 1545-BM06
Guidelines for the Streamlined Process of Applying for
Recognition of Section 501(c)(3) Status
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing regulations that provide guidance
to organizations that seek recognition of tax-exempt status under
section 501(c)(3) of the Internal Revenue Code. The final and temporary
regulations amend current regulations to allow the Commissioner of
Internal Revenue to adopt a streamlined application process that
certain organizations may use to apply for recognition of tax-exempt
status under section 501(c)(3). The text of those temporary regulations
also serves as the text of these proposed regulations.
DATES: Comments and requests for a public hearing must be received by
September 30, 2014.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-110948-14), Room
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
110948-14), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC, or sent electronically via the Federal
eRulemaking Portal at https://www.regulations.gov (IRS REG-110948-14).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
James R. Martin or Robin Ehrenberg at (202) 317-5800; concerning
submission of comments and request for hearing, Oluwafunmilayo Taylor
at (202) 317-6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend the existing regulations under
sections 501 and 508 to allow for an additional form of application to
be used to satisfy the notice requirement under section 508(a). The
text of those temporary regulations also serves as the text of these
proposed regulations. The preamble to the temporary regulations
explains the amendments.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866, as supplemented by Executive Order 13563. Therefore, a
regulatory assessment is not required. It also has been determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5)
does not apply to these regulations. It is hereby certified that this
rule will not have a significant economic impact on a substantial
number of small entities. Although this rule may affect a substantial
number of small entities that choose to use the new form that
streamlines the application process that eligible organizations may use
to apply for recognition of tax-exempt status under section 501(c)(3),
we intend for this rule to reduce the economic impact on small
entities. This rule merely provides guidance about the streamlined form
of application available to satisfy the notice requirement under
Section 508(a). Therefore, a Regulatory Flexibility Analysis under the
Regulatory Flexibility Act (5 U.S.C. Chapter 6) is not required.
Comments and Requests for Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any comments that are submitted timely
to the IRS as prescribed in this preamble under the ``Addresses''
heading. The Treasury Department and the IRS request comments on all
aspects of the proposed rules. All comments will be available at
www.regulations.gov or upon request.
A public hearing will be scheduled if requested in writing by any
person that timely submits written comments. If a public hearing is
scheduled, notice of the date, time, and place for the public hearing
will be published in the Federal Register.
Drafting Information
The principal authors of these regulations are James R. Martin and
Robin Ehrenberg, Office of Associate Chief Counsel (Tax Exempt and
Government Entities). However, other personnel from the IRS and the
Treasury Department participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Nonprofit organizations, Foundations, Reporting and
recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.501(a)-1 is amended by:
0
1. Revising paragraph (a)(2).
0
2. Revising paragraph (b)(1) and (3).
0
3. Adding paragraph (f).
The revisions and addition read as follows:
Sec. 1.501(a)-1 Exemption from taxation.
(a) * * *
(2) [The text of the proposed amendment to Sec. 1.501(a)-1(a)(2)
is the same as the text for Sec. 1.501(a)-1T(a)(2) published elsewhere
in this issue of the Federal Register].
* * * * *
(b)(1) [The text of the proposed amendment to Sec. 1.501(a)-
1(b)(1) is the same as the text for Sec. 1.501(a)-1T(b)(1) published
elsewhere in this issue of the Federal Register].
* * * * *
(3) [The text of the proposed amendment to Sec. 1.501(a)-1(b)(3)
is the same as the text for Sec. 1.501(a)-1T(b)(3) published elsewhere
in this issue of the Federal Register].
* * * * *
(f) [The text of the proposed amendment to Sec. 1.501(a)-1(f) is
the same as the text for Sec. 1.501(a)-1T(f) published elsewhere in
this issue of the Federal Register].
0
Par. 3. Section 1.501(c)(3)-1 is amended by:
0
1. Revising paragraphs (b)(1)(v) and (b)(6).
0
2. Adding paragraph (h).
The revisions and addition read as follows:
Sec. 1.501(c)(3)-1 Organizations organized and operated for
religious, charitable, scientific, testing for public safety, literary,
or educational purposes, or for the prevention of cruelty to children
or animals.
* * * * *
(b) * * * (1) * * *
(v) [The text of proposed amendments to Sec. 1.501(c)(3)-
1(b)(1)(v) is the same as
[[Page 37698]]
the text for Sec. 1.501(c)(3)-1T(b)(1)(v) published elsewhere in this
issue of the Federal Register].
* * * * *
(6) [The text of proposed amendments to Sec. 1.501(c)(3)-1(b)(6)
is the same as the text for Sec. 1.501(c)(3)-1T(b)(6) published
elsewhere in this issue of the Federal Register].
* * * * *
(h) [The text of proposed amendments to Sec. 1.501(c)(3)-1(h) is
the same as the text for Sec. 1.501(c)(3)-1T(h) published elsewhere in
this issue of the Federal Register].
0
Par. 4. Section 1.508-1 is amended by:
0
1. Revising paragraphs (a)(2)(i) and (ii).
0
2. Revising paragraphs (b)(2)(iv) and (v).
0
3. Adding paragraph (c).
The revisions and addition read as follows:
Sec. 1.508-1 Notices.
(a) * * *
(2)(i) [The text of proposed amendments to Sec. 1.508-1(a)(2)(i)
is the same as the text for Sec. 1.508-1T(a)(2)(i) published elsewhere
in this issue of the Federal Register].
(ii) [The text of proposed amendments to Sec. 1.508-1(a)(2)(ii) is
the same as the text for Sec. 1.508-1T(a)(2)(ii) published elsewhere
in this issue of the Federal Register].
* * * * *
(b) * * *
(2) * * *
(iv) [The text of proposed amendments to Sec. 1.508-1(b)(2)(iv) is
the same as the text for Sec. 1.508-1T(b)(2)(iv) published elsewhere
in this issue of the Federal Register].
(v) [The text of proposed amendments to Sec. 1.508-1(b)(2)(v) is
the same as the text for Sec. 1.508-1T(b)(2)(v) published elsewhere in
this issue of the Federal Register].
* * * * *
(c) [The text of proposed amendments to Sec. 1.508-1(c) is the
same as the text for Sec. 1.508-1T(c) published elsewhere in this
issue of the Federal Register].
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-15624 Filed 7-1-14; 8:45 am]
BILLING CODE 4830-01-P
