[Federal Register Volume 72, Number 12 (Friday, January 19, 2007)]
[Proposed Rules]
[Pages 2480-2484]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-644]


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DEPARTMENT OF VETERANS AFFAIRS

38 CFR Part 38

RIN 2900-AM53


Headstone and Marker Application Process

AGENCY: Department of Veterans Affairs.

ACTION: Proposed rule.

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SUMMARY: The Department of Veterans Affairs (VA) proposes to amend its 
regulations concerning headstones and markers furnished by the 
Government through the National Cemetery Administration (NCA) headstone 
and marker program. The proposed amendments are necessary to update 
ordering procedures for headstones and markers and to provide 
instructions for requesting the addition of a new emblem of belief to 
VA's list of emblems of belief available for inscription on Government-
furnished headstones and markers. The proposed amendments would also 
establish criteria to guide VA's decisions on requests to add new 
emblems of belief to the list.

DATES: Comments must be received by VA on or before March 20, 2007.

ADDRESSES: Written comments may be submitted through http://www.Regulations.gov; by mail or hand-delivery to the Director, 
Regulations Management (00REG), Department of Veterans Affairs, 810 
Vermont Avenue, NW., Room 1068, Washington, DC 20420; or by fax to 
(202) 273-9026. Comments should indicate that they are submitted in 
response to ``RIN 2900-AM53--Headstone and Marker Application 
Process.'' 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) 273-9515 for an appointment. In 
addition, during the comment period, comments may be viewed online 
through the Federal Docket Management System (FDMS) at http://www.Regulations.gov.

FOR FURTHER INFORMATION CONTACT: Lindee Lenox, Director, Memorial 
Programs Service, Office of Field Programs, National Cemetery 
Administration, Department of Veterans Affairs, 810 Vermont Avenue, 
NW., Washington, DC 20420. Telephone: (202) 501-3100 (this is not a 
toll-free number).

SUPPLEMENTARY INFORMATION: NCA administers VA's memorial benefits 
programs, which include providing for the interment of eligible 
deceased veterans, their spouses, and other eligible dependents in 
national cemeteries. Currently, NCA maintains more than 2.7 million 
gravesites at 124 national cemeteries in 39 States and Puerto Rico, as 
well as 33 soldiers' lots and monument sites. Congress has authorized 
VA to promulgate all necessary rules and regulations to ensure that 
these cemeteries are maintained as ``national shrines as a tribute to 
our gallant dead'' and that graves are appropriately marked. 38 U.S.C. 
2403(b) and (c), 2404(a) and (c).
    Section 2306 of title 38, United States Code, provides that VA 
shall furnish headstones and markers for the graves of eligible 
veterans and their eligible family members. Under 38 U.S.C. 2404(c)(1), 
each grave in a national cemetery ``shall be marked with an appropriate 
marker. Such marker shall bear the name of the person buried, the 
number of the grave, and such other information as the Secretary [of 
Veterans Affairs] shall by regulation prescribe.'' VA's current 
regulations describe the process for ordering a headstone or marker and 
note that the types of Government-furnished headstones, markers, and 
inscriptions ``will be in accordance with policies approved by the 
Secretary [of Veterans Affairs].'' See 38 CFR 38.630(a), 38.632. They 
also provide that inscriptions ``will be in accordance with the 
policies and specifications of the Under Secretary for Memorial 
Affairs.'' 38 CFR 38.630(b).
    In the National Cemeteries Act of 1973, Pub. L. 93-43, Congress 
created the National Cemetery System by transferring certain national 
cemeteries and the headstone and marker program from the Department of 
the Army to VA's predecessor, the Veterans Administration. At that 
time, the Department of the Army considered emblems of belief to be an 
appropriate optional inscription for Government-furnished headstones 
and markers. VA continued that policy under its management of the 
program but did not promulgate regulations specifying emblems of belief 
as an approved type of inscription.
    In this rule, VA proposes to update ordering procedures for 
headstones and markers and to clarify its policy for requesting the 
addition of a new emblem of belief to VA's list of emblems available 
for inscription on Government-furnished headstones and markers.
    Under current procedures, headstones and markers are ordered 
automatically from NCA Memorial Programs Service (MPS) during the 
process of arranging

[[Page 2481]]

an interment or memorialization of an eligible veteran or family member 
in a national cemetery or a State veterans cemetery that uses the NCA 
electronic ordering system. The cemetery staff enters the information 
received from the applicant directly into the NCA electronic ordering 
system, and no further application is necessary. When burial or 
memorialization is in a private cemetery or other cemetery that does 
not use the NCA electronic ordering system, the applicant must complete 
VA Form 40-1330, Application for Standard Government Headstone or 
Marker. The form, which may be submitted to the Memorial Programs 
Service by mail or by fax, provides general information about the 
headstone and marker benefit, to include information about the types of 
headstones or markers, eligibility, required identifying information, 
the application process, inscriptions, required signatures, and 
available assistance for completing the application.
    When ordering a Government-furnished headstone or marker, an 
applicant may request that VA also inscribe an emblem of belief, that 
represents the belief system of the decedent. The emblems of belief 
available for inscription on Government-furnished headstones and 
markers are listed at http://www.cem.va.gov/cem/hm/hmemb.asp. Copies of 
this list are also available upon toll free telephone request to the 
Memorial Programs Service Applicant Assistance Unit at 1-800-697-6947. 
VA does not provide inscription of emblems identifying the decedent's 
affiliation with social, cultural, ethnic, fraternal, trade, 
professional, or military groups.
    On occasion, an applicant will request an emblem of belief that is 
not currently available for inscription. Proposed Sec.  38.632(g) would 
establish criteria for evaluating a request to add a new emblem of 
belief to the list currently available for inscription. These criteria 
are necessary to ensure that: there is an immediate need to inscribe 
the proposed new emblem of belief on a new, first headstone or marker 
based on the death of an eligible individual, unless good cause is 
shown for an exception; the emblem meets the technical production 
requirements in proposed Sec.  38.632(e)(7); and the affiliated 
organization does not promote or engage in activity that is illegal or 
contrary to clear public policy. These criteria also will ensure that 
the emblem is endorsed by a recognized authority or governing body of 
the affiliated organization representing a genuine and non-frivolous 
belief system and that the affiliated organization provides all of the 
information that VA needs to determine whether an emblem should be made 
available for headstone and marker inscriptions.
    VA proposes to define ``belief system'' in this rule broadly enough 
to accommodate religious beliefs held by groups of persons without 
discriminating against belief systems that appear to be secular but 
assume the functional significance of religious beliefs in the lives of 
groups of persons. In any event, VA would make no attempt to 
distinguish among the doctrines of various churches or other groups 
holding a system of belief, provided the beliefs are genuine and not 
frivolous, and the churches or other groups do not promote or engage in 
any activity that is illegal or contrary to clear public policy.
    While VA has never addressed recognition of belief systems in its 
regulations, we note that this issue arises in other Government 
contexts. For example, it is Department of Defense (DoD) policy to 
accommodate the free exercise of religion in the military as guaranteed 
by the Constitution of the United States, provided that it does not 
interfere with the military mission. See DoD Directive 1300.17 (2003). 
To facilitate this accommodation, DoD appoints military personnel for 
duty within the Chaplain Corps of each of the service departments. 
Chaplains must be endorsed by organizations that hold exempt status 
under section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 
501(c)(3)) as a church for Federal tax purposes. Thus, an Internal 
Revenue Service (IRS) determination that an entity is exempt under 
section 501(c)(3) and classified as a church for purposes of sections 
509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (26 U.S.C. 
509(a)(1) and 170(b)(1)(A)(i)) is generally sufficient for purposes of 
appointing military chaplains. See DoD Directive 1304.19 (2004); DoD 
Instruction 1304.28 (2004).
    Certain characteristics generally are attributed to churches for 
Federal tax purposes. These attributes of a church have been identified 
by the IRS and by court decisions. They include: distinct legal 
existence; recognized creed and form of worship; definite and distinct 
ecclesiastical government; formal code of doctrine and discipline; 
distinct religious history; membership not associated with any other 
church or denomination; organization of ordained ministers; ordained 
ministers selected after completing prescribed courses of study; 
literature of its own; established places of worship; regular 
congregations; regular religious services; schools for the religious 
instruction of the young; schools for the preparation of its ministers. 
The IRS generally uses a combination of these characteristics, together 
with other facts and circumstances, to determine whether an 
organization is considered a church for federal tax purposes. The IRS 
makes no attempt to evaluate the content of whatever doctrine a 
particular organization claims is religious, provided the particular 
beliefs of the organization are truly and sincerely held by those 
professing them and the practices and rites associated with the 
organization's belief or creed are not illegal or contrary to clearly 
defined public policy. See IRS Publication 1828, Tax Guide for Churches 
and Religious Organizations.
    In our view, the IRS criteria for determining whether an 
organization is a church for Federal income tax purposes may be helpful 
in determining whether an emblem of belief represents a genuine and not 
frivolous belief system and should be available for a VA Government-
furnished headstone and marker inscription. If the IRS has determined 
that a group holding a particular belief system is a church under the 
Internal Revenue Code, we believe that determination should be one of 
the factors that VA considers in reviewing requests to add a new emblem 
of belief to the current list of emblems available for inscription on 
Government-furnished headstones and markers. Accordingly, in Sec.  
38.632(g)(2), we propose to state that VA will consider whether the IRS 
has issued a determination letter to an affiliated organization 
recognizing the organization as exempt under section 501(c)(3) of the 
Internal Revenue Code and classifying it as a church for purposes of 
sections 509(a)(1) and 170(b)(1)(A)(i) of the Code. We also propose to 
consider whether an affiliated organization that has not sought an IRS 
determination of its status under section 501(c)(3) appears to have the 
characteristics generally attributed to churches under IRS guidelines. 
Under proposed Sec.  38.632(e), affiliated organizations will be 
required to address these factors and provide supporting documentation 
when endorsing an applicant's request for a new emblem of belief.
    Using the evaluation criteria proposed in Sec.  38.632(g) will 
ensure that available emblems represent only genuine and not frivolous 
belief systems and that the practices and rites associated with the 
belief system are not illegal or contrary to clear public policy. 
Establishing procedures and criteria for the inscription of emblems in 
this manner will help ensure that VA effectively

[[Page 2482]]

administers the headstone and marker program, efficiently produces 
headstones and markers upon request, and fulfills its obligation to 
maintain VA's cemeteries as national shrines. VA intends to preclude 
the addition of any emblem that would have an adverse impact on the 
dignity and solemnity of cemeteries honoring those who served the 
Nation.
    Under proposed Sec.  38.632, the process for requesting a new 
emblem of belief varies based on the place of burial or 
memorialization. When burial or memorialization is in a Federally-
administered cemetery or a State veterans cemetery that uses the NCA 
electronic ordering system, an applicant must submit a written request 
to the cemetery director for a headstone or marker bearing a new emblem 
of belief. The applicant must also arrange for an affiliated 
organization to endorse the proposed new emblem of belief as 
representative of the belief system and to submit the supplemental 
information specified in proposed Sec.  38.632(e). When burial or 
memorialization is in a private cemetery or other cemetery that does 
not use the NCA electronic ordering system, the applicant must request 
a new emblem of belief in the Remarks section of VA Form 40-1330. This 
applicant must also arrange for an affiliated organization to endorse 
the proposed new emblem of belief as representative of the belief 
system and to submit the supplemental information specified in proposed 
Sec.  38.632(e).
    VA would only consider requests for the addition of a new emblem of 
belief on a new, first, Government-furnished headstone or marker for a 
deceased eligible veteran or family member, unless good cause is shown 
for an exception. With regard to the good-cause exception, for example, 
if a request for a new emblem of belief had been denied under previous 
VA procedures and a Government-furnished headstone or marker had been 
issued without an inscribed emblem, VA would consider a request for the 
previously denied emblem under the procedures and requirements of this 
proposed rule.
    Requests for new emblems of belief would only be accepted from the 
decedent's next-of-kin or personal representative. VA would not accept 
requests from organizations independently seeking the addition of a new 
emblem of belief.
    If a new emblem of belief request is received for a deceased 
eligible individual interred or memorialized in a Federally-
administered cemetery or a State veterans cemetery, VA would furnish a 
headstone or marker without an emblem of belief to mark the grave while 
the request is being processed. If the requested emblem of belief is 
subsequently added to VA's list of emblems, VA would furnish a 
replacement headstone or marker that bears the new emblem of belief.
    If a request for inscription of a new emblem of belief is received 
for a deceased eligible veteran interred or memorialized in a private 
cemetery, the applicant would be able to request that VA furnish a 
headstone or marker without an emblem to mark the grave while the 
request is being processed (with the option to replace the headstone or 
marker if the emblem is made available) or may choose to delay delivery 
of a headstone or marker to mark the grave until a decision is made. 
All costs for installation of a Government-furnished headstone or 
marker in a private cemetery are the responsibility of the applicant. 
Proper disposal of a replaced headstone or marker is also required to 
ensure that no portion of the inscription is legible and that the 
replaced headstone or marker cannot be used for private, personal, or 
commercial activities.

Paperwork Reduction Act

    Although this proposed rule will impose a new information 
collection on affiliated organizations that endorse individual requests 
to add a new emblem of belief to VA's list of emblems available for 
inscription on Government-furnished headstones and markers, VA has 
concluded that this new requirement will affect fewer than ten 
affiliated organizations within any 12-month period. Under 5 CFR 
1320.3(c), requests that do not impose a collection of information on 
ten or more entities within any 12-month period do not constitute a 
collection of information under the Paperwork Reduction Act (44 U.S.C. 
3501-3521). Therefore, this proposed rule contains no provisions 
constituting a new collection of information. The Office of Management 
and Budget (OMB) previously approved all collections of information 
referenced in this proposed rule under control number 2900-0222. This 
rule does not change those collections.

Executive Order 12866

    Executive Order 12866 directs agencies to assess all costs and 
benefits of available regulatory alternatives and, when regulation is 
necessary, to select regulatory approaches that maximize net benefits 
(including potential economic, environmental, public health and safety, 
and other advantages; distributive impacts; and equity). The Executive 
Order classifies a ``significant regulatory action,'' requiring review 
by the Office of Management and Budget unless OMB waives such review, 
as any regulatory action that is likely to result in a rule that may: 
(1) Have an annual effect on the economy of $100 million or more or 
adversely affect in a material way the economy, a sector of the 
economy, productivity, competition, jobs, the environment, public 
health or safety, or State, local, or tribal governments or 
communities; (2) Create a serious inconsistency or interfere with an 
action taken or planned by another agency; (3) Materially alter the 
budgetary impact of entitlements, grants, user fees, or loan programs 
or the rights and obligations of recipients thereof; or (4) Raise novel 
legal or policy issues arising out of legal mandates, the President's 
priorities, or the principles set forth in the Executive Order.
    The economic, interagency, budgetary, legal, and policy 
implications of this proposed rule have been examined, and it has been 
determined to be a significant regulatory action under the Executive 
Order because it is likely to result in a rule that may raise novel 
legal or policy issues arising out of legal mandates, the President's 
priorities, or the principles set forth in the Executive Order.

Regulatory Flexibility Act

    The Secretary hereby certifies that this proposed rule would not 
have a significant economic impact on a substantial number of small 
entities as they are defined in the Regulatory Flexibility Act, 5 
U.S.C. 601-612. The rule may have an insignificant economic impact on 
the few affiliated organizations that endorse a new emblem of belief 
and provide supplemental information in support of an individual's 
request. VA anticipates that fewer than 10 affiliated organizations 
will be affected by this collection of information in any one year. 
Therefore, pursuant to 5 U.S.C. 605(b), this rule is exempt from the 
initial and final regulatory flexibility analysis requirements of 5 
U.S.C. 603 and 604.

Unfunded Mandates

    The Unfunded Mandates Reform Act of 1995 requires, at 2 U.S.C. 
1532, that agencies prepare an assessment of anticipated costs and 
benefits before issuing any rule that may result in an expenditure by 
State, local, or tribal governments, in the aggregate, or by the 
private sector, of $100 million or more (adjusted annually for 
inflation) in any one year. This proposed rule would have no such 
effect on State, local, and

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tribal governments, or on the private sector.

Catalog of Federal Domestic Assistance Program

    The Catalog of Federal Domestic Assistance program numbers and 
titles for this proposed rule are 64.201, National Cemeteries; and 
64.202, Procurement of Headstones and Markers and/or Presidential 
Memorial Certificates.

List of Subjects in 38 CFR Part 38

    Administrative practice and procedure, Cemeteries, Veterans.

    Approved: November 7, 2006.
Gordon H. Mansfield,
Deputy Secretary of Veterans Affairs.

    For the reasons set out in the preamble, VA proposes to amend 38 
CFR part 38 to read as follows:

PART 38--NATIONAL CEMETERIES OF THE DEPARTMENT OF VETERANS AFFAIRS

    1. The authority citation for part 38 continues to read as follows:

    Authority: 38 U.S.C. 501(a), unless otherwise noted.

    2. Revise Sec.  38.632 to read as follows:


Sec.  38.632  Headstone and marker application process.

    (a) General. This section contains procedures for ordering a 
Government-furnished headstone or marker through the National Cemetery 
Administration (NCA) headstone and marker application process for 
burial or memorialization of deceased eligible veterans and eligible 
family members. It also contains procedures for requesting the addition 
of a new emblem to VA's list of emblems of belief available for 
inscription on Government-furnished headstones and markers.
    (b) Definitions. For purposes of this section:
    (1) Affiliated organization refers to an organization that 
practices the system of beliefs that were held by a deceased eligible 
individual and that has a religious purpose. The term ``religious 
purpose'' includes a purpose that appears to be secular, but which 
nevertheless assumes the functional significance of a religious 
purpose. This term does not refer to any organization representing or 
affiliated with social, cultural, ethnic, fraternal, trade, 
professional, or military groups.
    (2) Applicant refers to the next of kin or personal representative 
of the deceased eligible individual who applies for a Government-
furnished headstone or marker.
    (3) Belief system refers to a genuine and non-frivolous group of 
religious opinions, doctrines, and/or principles believed or accepted 
as true by a group of persons. This term includes a belief system that 
appears to be secular, but which nevertheless assumes the functional 
significance of a religion in the lives of a group of persons.
    (4) Emblem of belief refers to an emblem that represents the belief 
system of the decedent. It does not include social, cultural, ethnic, 
fraternal, trade, professional, or military emblems, or any emblem that 
is obscene or would have an adverse impact on the dignity and solemnity 
of cemeteries honoring those who served the Nation.
    (5) Federally-administered cemetery refers to a VA National 
Cemetery, Arlington National Cemetery, the Soldier's and Airmen's Home 
National Cemetery, a military post or base cemetery of the Armed 
Forces, a service department academy cemetery, and a Department of the 
Interior National Cemetery.
    (6) Headstones and markers refer to headstones or markers that are 
furnished by the Government to mark the grave or memorialize a deceased 
eligible veteran or eligible family member.
    (7) State veterans cemetery refers to a cemetery operated and 
maintained by a State or territory for the benefit of deceased eligible 
veterans or eligible family members.
    (c) Headstone and marker application process. (1) Headstones or 
markers will be ordered automatically during the process of arranging 
burial or memorialization for a deceased eligible veteran or eligible 
family member in a national cemetery or a State veterans cemetery that 
uses the NCA electronic ordering system. Cemetery staff will order a 
Government-furnished headstone or marker by entering information 
received from the applicant directly into the NCA electronic ordering 
system. No further application is required to order a Government-
furnished headstone or marker when the cemetery uses the NCA electronic 
ordering system.
    (2) Submission of a completed VA Form 40-1330 (Application for 
Standard Government Headstone or Marker) is required when a request for 
a Government-furnished headstone or marker is not made using the NCA 
electronic ordering system. VA Form 40-1330 provides general 
information about Government-furnished headstones and markers available 
to mark the graves of deceased eligible veterans or eligible family 
members. There is a space in the Remarks section of VA Form 40-1330 for 
applicants to clarify information or make special requests.
    (d) Emblem of belief application process. When an applicant 
requests the addition of a new emblem of belief for inscription on a 
Government-furnished headstone or marker for a deceased eligible 
individual, the following procedures will apply:

------------------------------------------------------------------------
 If the burial or memorialization
of an eligible individual is in a:           The applicant must:
------------------------------------------------------------------------
(1) Federally-administered          (i) Submit a written request to the
 cemetery or a State veterans        director of the cemetery where
 cemetery that uses the NCA          burial is requested indicating that
 electronic ordering system.         a new emblem of belief is desired
                                     for inscription on a Government-
                                     furnished headstone or marker; and
                                    (ii) Arrange for an affiliated
                                     organization, as defined in
                                     paragraph (b)(1) of Sec.   38.632,
                                     to provide the supplemental
                                     information specified in paragraph
                                     (e) of Sec.   38.632 to the NCA
                                     Director of Memorial Programs
                                     Service.
(2) Private cemetery (deceased      (i) Submit a completed VA Form 40-
 eligible veterans only),            1330 to the NCA Director of
 Federally-administered cemetery     Memorial Programs Service,
 or a State veterans cemetery that   indicating in the REMARKS section
 does not use the NCA electronic     of the form that a new emblem of
 ordering system.                    belief is desired; and
                                    (ii) Arrange for an affiliated
                                     organization, as defined in
                                     paragraph (b)(1) of Sec.   38.632,
                                     to provide the supplemental
                                     information specified in paragraph
                                     (e) of Sec.   38.632 to the NCA
                                     Director of Memorial Programs
                                     Service.
------------------------------------------------------------------------

    (e) Supplemental information from the affiliated organization. The 
supplemental information provided by the affiliated organization must 
identify the deceased eligible individual for whom a request has been 
made to add a new emblem to VA's list of emblems of belief available 
for inscription on Government-furnished headstones and

[[Page 2484]]

markers. The supplemental information submitted by an affiliated 
organization also must include the following:
    (1) A signed letter from a recognized authority, board of directors 
or equivalent governing body, for the affiliated organization 
certifying that:
    (i) The proposed new emblem of belief is widely used and recognized 
as the symbol of a distinct belief system; and
    (ii) The affiliated organization endorses adding the emblem to VA's 
list of emblems of belief available for inscription on Government-
furnished headstones and markers.
    (2) A copy of an IRS determination letter, if available, 
recognizing the affiliated organization as exempt under section 
501(c)(3) of the Internal Revenue Code and classifying it as a church 
under sections 509(a)(1) and 170(b)(1)(A)(i) of the Code.
    (3) If the organization has not applied for tax-exempt status, a 
statement explaining the extent to which the organization otherwise 
meets the characteristics generally attributed to a church by the 
Internal Revenue Service (IRS), as described in paragraph (g)(10)(ii) 
of this section.
    (4) A concise written description of the main tenets of the 
affiliated organization's belief system.
    (5) Information about the structure of the affiliated organization, 
including the locations of congregations or other religious membership 
groups that comprise the affiliated organization.
    (6) A statement certifying that the affiliated organization does 
not promote or engage in any activity that is illegal or contrary to 
clear public policy.
    (7) A three-inch diameter digitized black and white representation 
of the requested emblem that is free of copyright restrictions and can 
be reproduced in a production-line environment in stone or bronze 
without loss of graphic quality.
    (f) Incomplete supplemental information provided by an affiliated 
organization. If VA determines that a request to add a new emblem of 
belief is incomplete, VA will notify the applicant in writing of any 
missing information and that he or she has 60 days to submit such 
information or no further action will be taken. If the applicant does 
not submit all required information or demonstrate that he or she has 
good cause for failing to provide the information within 60 days of the 
notice, then the applicant will be notified in writing that the request 
for a new emblem of belief will be deemed withdrawn and no further 
action will be taken.
    (g) Evaluation criteria. The Director of NCA's Office of Field 
Programs shall forward to the Under Secretary for Memorial Affairs the 
request, any pertinent records or information, and the Director's 
recommendation after evaluating whether:
    (1) The emblem represents a belief system, as defined in paragraph 
(b)(3) of this section.
    (2) The emblem meets the definition of an emblem of belief, as 
defined in paragraph (b)(4) of this section.
    (3) There is an immediate need to inscribe the emblem on a new, 
first, Government-furnished headstone or marker for a deceased eligible 
individual, unless good cause is shown for an exception.
    (4) The emblem is endorsed by an affiliated organization, as 
defined in paragraph (b)(1) of this section.
    (5) The affiliated organization endorsing the emblem does not 
promote or engage in any activity that is illegal or contrary to clear 
public policy.
    (6) The letter provided under paragraph (e)(1) of this section is 
from a recognized authority, board of directors, or equivalent 
governing body of the belief system represented by the emblem.
    (7) The emblem meets the technical requirements for inscription 
specified in paragraph (e)(7) of this section.
    (8) The affiliated organization provided all of the supplemental 
information listed in paragraph (e) of this section.
    (9)(i) The IRS has determined that the affiliated organization is 
exempt under section 501(c)(3) of the Internal Revenue Code and is 
classified as a church under sections 509(a)(1) and 170(b)(1)(A)(i) of 
the Code; and,
    (ii) If the affiliated organization has not applied to the IRS for 
recognition of tax-exempt status, whether the organization has 
characteristics generally attributed to a church, such as: a distinct 
legal existence, a recognized creed and form of worship, a definite and 
distinct ecclesiastical government, a formal code of doctrine and 
discipline, a distinct religious history, a membership not associated 
with any other church or denomination, an organization of ordained 
ministers, ordained ministers selected after completing prescribed 
courses of study, a literature of its own, established places of 
worship, regular congregations, regular religious services, schools for 
the religious instruction of the young, and schools for the preparation 
of its ministers.
    (h) Decision by the Under Secretary for Memorial Affairs. A request 
to add a new emblem to VA's list of emblems of belief available for 
inscription on Government-furnished headstones and markers shall be 
granted if the Under Secretary for Memorial Affairs finds, by a 
preponderance of the evidence, that the request meets each of the 
criteria in paragraphs (g)(1) through (7) of this section. In making 
that determination, the Under Secretary shall consider the Director of 
NCA's Office of Field Programs' recommendation and may consider 
information from any source. The Director of Field Programs will 
provide the individual who made the request written notice of the 
decision of the Under Secretary for Memorial Affairs. The decision of 
the Under Secretary for Memorial Affairs is final.
(Authority: 38 U.S.C. 501, 2404)

[FR Doc. E7-644 Filed 1-18-07; 8:45 am]
BILLING CODE 8320-01-P