25230 Federal Register / Vol. 80, No. 85 / Monday, May 4, 2015 / Rules and Regulations 

Dated: April 28, 2015. 

Leslie Kux, 

Associate Commissioner for Policy. 

[FR Doc. 2015–10332 Filed 5–1–15; 8:45 am] 

BILLING CODE 4164–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9708] 

RIN 1545–BK57; RIN 1545–BL30; RIN 1545– 

BL58 

Additional Requirements for Charitable 

Hospitals; Community Health Needs 

Assessments for Charitable; 

Requirements of a Section 4959 Excise 

Tax Return and Time for Filing the 

Return; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9708) that were published in the 

Federal Register on December 31, 2014 

(79 FR 78954). The final regulations 

provide guidance regarding the 

requirements for charitable hospital 

organizations added by the Patient 

Protection and Affordable Care Act of 

2010. 

DATES: This correction is effective on 

May 4, 2015 and applicable beginning 

December 31, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Amy F. Giuliano, Amber L. MacKenzie, 

or Stephanie N. Robbins at (202) 317– 

5800 (not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9708) that 

are the subject of this correction is 

under section 501 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9708) contain an error that may 

prove to be misleading and is in need 

of clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendment: 

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 1.6033–2 is amended 

by revising paragraph (k)(4) to read as 

follows: 

§ 1.6033–2 Return by exempt 

organizations (taxable years beginning after 

December 31, 1969) and returns by certain 

nonexempt organizations (taxable years 

beginning after December 31, 1980). 

* * * * * 

(k) * * * 

(4) The applicability of paragraph 

(a)(2)(ii)(l) of this section shall be 

limited to returns filed for taxable years 

ending after December 29, 2014. 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2015–10340 Filed 5–1–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 53, and 602 

[TD 9708] 

RIN 1545–BK57; RIN 1545–BL30; RIN 

1545–BL58 

Additional Requirements for Charitable 

Hospitals; Community Health Needs 

Assessments for Charitable; 

Requirements of a Section 4959 Excise 

Tax Return and Time for Filing the 

Return; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations; correction. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9708) that were published in the 

Federal Register on December 31, 2014 

(79 FR 78954). The final regulations 

provide guidance regarding the 

requirements for charitable hospital 

organizations added by the Patient 

Protection and Affordable Care Act of 

2010. 

DATES: This correction is effective on 

May 4, 2015 and applicable beginning 

December 31, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Amy F. Giuliano, Amber L. MacKenzie, 

or Stephanie N. Robbins at (202) 317– 

5800 (not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9708) that 

are the subject of this correction are 

under section 501 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9708) contain an error that may 

prove to be misleading and is in need 

of clarification. 

Correction of Publication 

Accordingly, the final regulations (TD 

9708), that are the subject of FR Doc. 

2014–30525, are corrected as follows: 

1. On page 78996, in the preamble, 

the first column, under the paragraph 

heading ‘‘Effective/Applicability Dates’’, 

the second line from the bottom of the 

third full paragraph, the language ‘‘6033 

apply to returns filed on or after’’ is 

corrected to read ‘‘6033 apply to returns 

filed for taxable years ending after’’. 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2015–10341 Filed 5–1–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

32 CFR Part 320 

[Docket ID: DoD–2014–OS–0068] 

Privacy Act; Implementation 

AGENCY: National GeospatialIntelligence Agency (NGA), DoD. 

ACTION: Direct final rule with request for 

comments. 

SUMMARY: National GeospatialIntelligence Agency (NGA) is updating 

the NGA Privacy Act Program by adding 

the (k)(2) and (k)(5) exemptions to 

accurately describe the basis for 

exempting the records in the system of 

records notice NGA–010, National 

Geospatial-Intelligence Agency Security 

Financial Disclosure Reporting Records 

System. In this rulemaking, the NGA 

proposes to exempt portions of this 

system of records from one or more 

provisions of the Privacy Act because of 

criminal, civil and administrative 

enforcement requirements. 

DATES: The rule will be effective on July 

13, 2015 unless adverse comments are 

received by July 6, 2015. If adverse 

comment is received, the Department of 

Defense will publish a timely 


tkelley on DSK3SPTVN1PROD with RULES
Federal Register / Vol. 80, No. 85 / Monday, May 4, 2015 / Rules and Regulations 25231 

withdrawal of the rule in the Federal 

Register. 

ADDRESSES: You may submit comments, 

identified by docket number and title, 

by any of the following methods: 

* Federal Rulemaking Portal: http://

www.regulations.gov. 

Follow the instructions for submitting 

comments. 

* Mail: Department of Defense, Office 

of the Deputy Chief Management 

Officer, Directorate of Oversight and 

Compliance, Regulatory and Audit 

Matters Office, 9010 Defense Pentagon, 

Washington, DC 20301–9010. 

Instructions: All submissions received 

must include the agency name and 

docket number for this Federal Register 

document. The general policy for 

comments and other submissions from 

members of the public is to make these 

submissions available for public 

viewing on the Internet at http://

www.regulations.gov as they are 

received without change, including any 

personal identifiers or contact 

information. 

FOR FURTHER INFORMATION CONTACT: 

Kenneth James, Acting Branch Chief, 

National Geospatial-Intelligence Agency 

(NGA), Financial Disclosure Program 

Manager, 7500 GEOINT Drive, 

Springfield, VA 22150 or by calling 

571–557–0110. 

SUPPLEMENTARY INFORMATION: This 

direct final rule makes non-substantive 

changes to the NGA rules. This will 

improve the efficiency and effectiveness 

of DoD’s program by ensuring the 

integrity of the security and 

counterintelligence records by the NGA 

and the Department of Defense. 

This rule is being published as a 

direct final rule as the Department of 

Defense does not expect to receive any 

adverse comments, and so a proposed 

rule is unnecessary. 

Direct Final Rule and Significant 

Adverse Comments 

DoD has determined this rulemaking 

meets the criteria for a direct final rule 

because it involves nonsubstantive 

changes dealing with DoD’s 

management of its Privacy Programs. 

DoD expects no opposition to the 

changes and no significant adverse 

comments. However, if DoD receives a 

significant adverse comment, the 

Department will withdraw this direct 

final rule by publishing a notice in the 

Federal Register. A significant adverse 

comment is one that explains: (1) Why 

the direct final rule is inappropriate, 

including challenges to the rule’s 

underlying premise or approach; or (2) 

why the direct final rule will be 

ineffective or unacceptable without a 

change. In determining whether a 

comment necessitates withdrawal of 

this direct final rule, DoD will consider 

whether it warrants a substantive 

response in a notice and comment 

process. 

Executive Order 12866, ‘‘Regulatory 

Planning and Review’’ and Executive 

Order 13563, ‘‘Improving Regulation 

and Regulatory Review’’ 

It has been determined that Privacy 

Act rules for the Department of Defense 

are not significant rules. This rule does 

not (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 otherwise 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 these Executive orders. 

Public Law 96–354, ‘‘Regulatory 

Flexibility Act’’ (5 U.S.C. Chapter 6) 

It has been determined that this 

Privacy Act rule does not have 

significant economic impact on a 

substantial number of small entities 

because it is concerned only with the 

administration of Privacy Act systems of 

records within the Department of 

Defense. A Regulatory Flexibility 

Analysis is not required. 

Public Law 96–511, ‘‘Paperwork 

Reduction Act’’ (44 U.S.C. Chapter 35) 

It has been determined that this 

Privacy Act rule does not impose 

additional information collection 

requirements on the public under the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3501 et seq.). 

Section 202, Public Law 104–4, 

‘‘Unfunded Mandates Reform Act’’ 

It has been determined that this 

Privacy Act rule does not involve a 

Federal mandate that may result in the 

expenditure by State, local and tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

and that this rulemaking will not 

significantly or uniquely affect small 

governments. 

Executive Order 13132, ‘‘Federalism’’ 

It has been determined that this 

Privacy Act rule does not have 

federalism implications. This rule does 

not have substantial direct effects on the 

States, on the relationship between the 

National Government and the States, or 

on the distribution of power and 

responsibilities among the various 

levels of government. Therefore, no 

Federalism assessment is required. 

List of Subjects in 32 CFR Part 320 

Privacy. 

Accordingly, 32 CFR part 320 is 

amended as follows: 

PART 320—NATIONAL GEOSPATIALINTELLIGENCE AGENCY (NGA) 

■ 1. The authority citation for 32 CFR 

part 320 continues to read as follows: 

Authority: Pub. L. 93–579, 88 Stat. 1986 

(5 U.S.C. 552a). 

■ 2. In § 320.12, add paragraph (f) to 

read as follows: 

§ 320.12 Exemptions. 

* * * * * 

(f) System identifier and name: NGA– 

010, National Geospatial-Intelligence 

Agency Security Financial Disclosure 

Reporting Records System. 

(1) Exemptions: Investigatory material 

compiled for law enforcement purposes, 

other than material within the scope of 

subsection 5 U.S.C. 552a(j)(2), may be 

exempt pursuant to 5 U.S.C. 552a(k)(2). 

However, if an individual is denied any 

right, privilege, or benefit for which he 

would otherwise be entitled by Federal 

law or for which he would otherwise be 

eligible, as a result of the maintenance 

of the information, the individual will 

be provided access to the information 

exempt to the extent that disclosure 

would reveal the identity of a 

confidential source. When claimed, this 

exemption allows limited protection of 

investigative reports maintained in a 

system of records used in personnel or 

administrative actions. Investigative 

material compiled solely for the purpose 

of determining suitability, eligibility, or 

qualifications for federal civilian 

employment, military service, federal 

contracts, or access to classified 

information may be exempt pursuant to 

5 U.S.C. 552a(k)(5), but only to the 

extent that such material would reveal 

the identity of a confidential source. 

(2) Authority: 5 U.S.C. 552a(k)(2) and 

(k)(5). 

(3) Reasons: Pursuant to 5 U.S.C. 

552a(k)(2), and (k)(5) the Director of 

NGA has exempted this system from the 

following provisions of the Privacy Act, 

subject to the limitation set forth in 

5 U.S.C. 552a(c)(3); (d); (e)(1), (e)(4)(G), 

(e)(4)(H), (e)(4)(I); and (f). Exemptions 

from these particular subsections are 

justified, on a case-by-case basis to be 


tkelley on DSK3SPTVN1PROD with RULES
25232 Federal Register / Vol. 80, No. 85 / Monday, May 4, 2015 / Rules and Regulations 

determined at the time a request is 

made, for the following reasons: 

(i) From subsection (c)(3) (Accounting 

for Disclosures) because release of the 

accounting of disclosures could alert the 

subject of an investigation of an actual 

or potential criminal, civil, or regulatory 

violation to the existence of that 

investigation and reveal investigative 

interest on the part of NGA as well as 

the recipient agency. Disclosure of the 

accounting would therefore present a 

serious impediment to law enforcement 

efforts and/or efforts to preserve 

national security. Disclosure of the 

accounting would also permit the 

individual who is the subject of a record 

to impede the investigation, to tamper 

with witnesses or evidence, and to 

avoid detection or apprehension, which 

would undermine the entire 

investigative process. Analyst case notes 

will be kept separate from the 

individual’s data submission. Those 

case notes will contain investigative 

case leads and summaries, sensitive 

processes, evidence gathered from 

external sources and potential referrals 

to law enforcement agencies. 

(ii) From subsection (d) (Access to 

Records) because access to the records 

contained in this system of records 

could inform the subject of an 

investigation of an actual or potential 

criminal, civil, or regulatory violation to 

the existence of that investigation and 

reveal investigative interest on the part 

of NGA or another agency. Access to the 

records could permit the individual 

who is the subject of a record to impede 

the investigation, to tamper with 

witnesses or evidence, and to avoid 

detection or apprehension. Amendment 

of the records could interfere with 

ongoing investigations and law 

enforcement activities and would 

impose an unreasonable administrative 

burden by requiring investigations to be 

continually reinvestigated. In addition, 

permitting access and amendment to 

such information could disclose 

security-sensitive information that 

could be detrimental to homeland 

security. 

(iii) From subsection (e)(1) (Relevancy 

and Necessity of Information) because 

in the course of investigations into 

potential violations of Federal law, the 

accuracy of information obtained or 

introduced occasionally may be unclear, 

or the information may not be strictly 

relevant or necessary to a specific 

investigation. In the interests of effective 

law enforcement, it is appropriate to 

retain all information that may aid in 

establishing patterns of unlawful 

activity. 

(iv) From subsections (e)(4)(G), 

(e)(4)(H), and (e)(4)(I) (Agency 

Requirements) and (f) (Agency Rules), 

because portions of this system are 

exempt from the individual access 

provisions of subsection (d) for the 

reasons noted above, and therefore NGA 

is not required to establish 

requirements, rules, or procedures with 

respect to such access. Providing notice 

to individuals with respect to existence 

of records pertaining to them in the 

system of records or otherwise setting 

up procedures pursuant to which 

individuals may access and view 

records pertaining to themselves in the 

system would undermine investigative 

efforts and reveal the identities of 

witnesses, and potential witnesses, and 

confidential informants. 

Dated: April 27, 2015. 

Aaron Siegel, 

Alternate OSD Federal Register Liaison 

Officer, Department of Defense. 

[FR Doc. 2015–10061 Filed 5–1–15; 8:45 am] 

BILLING CODE 5001–06–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2015–0293] 

Drawbridge Operation Regulation; 

Cerritos Channel, Long Beach, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulation. 

SUMMARY: The Coast Guard has issued a 

temporary deviation from the operating 

schedule that governs the Henry Ford 

Avenue railroad drawbridge across 

Cerritos Channel, mile 4.8, at Long 

Beach, CA. The deviation is necessary to 

allow the bridge owner to perform an 

annual bridge inspection. This deviation 

allows the bridge to remain in the 

closed-to-navigation position during the 

deviation period. 

DATES: This deviation is effective 

without actual notice from May 4, 2015 

to 6 p.m. on May 6, 2015. For the 

purposes of enforcement, actual notice 

will be used from 7 a.m. on April 27, 

2015, until May 4, 2015. 

ADDRESSES: The docket for this 

deviation, [USCG–2015–0293], is 

available at http://www.regulations.gov. 

Type the docket number in the 

‘‘SEARCH’’ box and click ‘‘SEARCH.’’ 

Click on Open Docket Folder on the line 

associated with this deviation. You may 

also visit the Docket Management 

Facility in Room W12–140 on the 

ground floor of the Department of 

Transportation West Building, 1200 

New Jersey Avenue SE., Washington, 

DC 20590, between 9 a.m. and 5 p.m., 

Monday through Friday, except Federal 

holidays. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email David H. 

Sulouff, Chief, Bridge Section, Eleventh 

Coast Guard District; telephone 510– 

437–3516, email David.H.Sulouff@

uscg.mil. If you have questions on 

viewing the docket, call Cheryl Collins, 

Program Manager, Docket Operations, 

telephone 202–366–9826. 

SUPPLEMENTARY INFORMATION: The Port 

of Los Angeles has requested a 

temporary change to the operation of the 

Henry Ford Avenue railroad 

drawbridge, mile 4.8, over Cerritos 

Channel, at Long Beach, CA. The 

drawbridge navigation span provides 7 

feet vertical clearance above Mean High 

Water in the closed-to-navigation 

position. In accordance with 33 CFR 

117.147(b), the drawspan is maintained 

in the fully open position, except when 

a train is crossing or for maintenance. 

When the draw is in the closed position, 

it opens on signal. Navigation on the 

waterway is mainly commercial traffic, 

servicing ships entering and leaving the 

port. 

The Port of Los Angeles has requested 

the drawbridge be allowed to remain 

closed to navigation from 7 a.m. to 6 

p.m. on April 27, April 28, and May 6, 

2015, so they can perform the annual 

bridge inspection, looking for cracks or 

damage. Mariners will need to contact 

the bridge tender to inquire as to the 

status of the drawbridge when transiting 

through. This temporary deviation has 

been coordinated with the waterway 

users. No objections to the proposed 

temporary deviation were raised. 

Vessels able to pass through the 

bridge in the closed position may do so 

at any time. The bridge will not be able 

to open for emergencies. There is an 

alternative route, transiting around the 

south side of Terminal Island, for 

vessels unable to pass through the 

bridge in the closed position. The Coast 

Guard will inform waterway users of 

this temporary deviation via our Local 

and Broadcast Notices to Mariners, to 

minimize resulting navigational 

impacts. 

In accordance with 33 CFR 117.35(e), 

the drawbridge must return to its regular 

operating schedule immediately at the 

end of the effective period of this 

temporary deviation. This deviation 

from the operating regulations is 

authorized under 33 CFR 117.35. 


tkelley on DSK3SPTVN1PROD with RULES