Internal Revenue Service August 16, 2022 – Federal Register Recent Federal Regulation Documents

Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
Document Number: 2022-17574
Type: Rule
Date: 2022-08-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
These final regulations provide guidance to states regarding the process by which they may obtain or inspect certain returns and return information (including information about final and proposed denials and revocations of tax-exempt status) for the purpose of administering State laws governing certain tax-exempt organizations and their activities. The final regulations amend existing regulations to reflect changes to the Internal Revenue Code (Code) made by the Pension Protection Act of 2006 (PPA). The final regulations will affect the states choosing to obtain information from the IRS under these rules, as well as the organizations and taxable persons whose tax information is disclosed.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.