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Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 6104.--Publicity of Information Required From Certain Exempt Organizations and Certain Trusts 26 CFR 301.6104(d) 3: Public

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What is 26 cfr 3016104d 1a?

26 CFR 301.6104(d)-1(a) refers to a section of the United States Code of Federal Regulations. It deals with the disclosure of information to the public from tax-exempt organizations. Specifically, it pertains to the ruling, determination, or closing of any proceeding, including supporting documentation.

Who is required to file 26 cfr 3016104d 1a?

Tax-exempt organizations that have received a ruling, determination, or closing agreement from the Internal Revenue Service (IRS) are required to file 26 CFR 301.6104(d)-1(a). This filing discloses the information relevant to the ruling, determination, or closing agreement to the public.

How to fill out 26 cfr 3016104d 1a?

To fill out 26 CFR 301.6104(d)-1(a), tax-exempt organizations need to provide the required information regarding the ruling, determination, or closing agreement received from the IRS. This information typically includes details about the organization, the specific ruling or agreement, and any supporting documentation that may be required.

What is the purpose of 26 cfr 3016104d 1a?

The purpose of 26 CFR 301.6104(d)-1(a) is to ensure transparency and public access to information regarding the rulings, determinations, or closing agreements of tax-exempt organizations. It allows the public to understand and review the decision-making process and the conditions under which tax-exempt status is granted.

What information must be reported on 26 cfr 3016104d 1a?

The information reported on 26 CFR 301.6104(d)-1(a) includes details about the tax-exempt organization, such as its name, address, and employer identification number (EIN). Additionally, it requires information related to the specific ruling, determination, or closing agreement received from the IRS, including relevant dates and any supporting documentation.

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