50434 Federal Register / Vol. 62, No. 186 / Thursday, September 25, 1997 / Notices

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Delegation Order No. 113 (Rev. 14)]

Delegation of Authority

AGENCY: Internal Revenue Service.

ACTION: Delegation of authority.

SUMMARY: In light of the centralization

of the determination letter activity for

Employee Plans and Exempt

Organizations, the specification of

which key district directors have the

authority to sign determination letters is

adjusted to allow for gradual

centralization. The text of the delegation

order appears below.

FOR FURTHER INFORMATION CONTACT:

Barbara Kastl, CP:E:EO:FC, Internal

Revenue Service, 1111 Constitution

Avenue, NW, Washington, DC 20224,

telephone: 202–622–7488, 8 a.m. to 3

p.m., Eastern Time (not a toll-free call).

Delegation Order No. 113 (Rev. 14)

Authority to Issue Exempt Organization

Determination Letters

Authority: To issue determination

letters based on the provisions of the

Code, Regulations, Treasury decisions,

or on a ruling, opinion, or court

decision and pertaining to the

following:

a. the exempt status of organizations

under section 501(a) and 521 except in

the case of an organization under the

jurisdiction of Regional Counsel or

Appeals as explained in this delegation

order.

b. an organization’s status under IRC

170(c)(2), 507, 508, 509, 4942(j)(3),

4945(f), 4947, 4948, and 6033.

c. withholding of information from

public inspection under IRC

6104(a)(1)(D).

d. the imposition of tax under IRC 11,

511 through 514, 527(f), 641, 1381 and

Chapters 41 and 42.

Delegated to: Employee Plans and

Exempt Organizations (EP/EO) Key

District Directors.

Redelegation: This authority may be

redelegated no lower than to Exempt

Organizations Specialist, Grade-11.

Authority: To issue modifications or

revocations of rulings or determination

letters in accordance with currently

applicable appeal procedures. The

Assistant Commissioner (EP/EO), with

the concurrence of the Chief Counsel, is

authorized to require pre-issuance

review, by Counsel, of final adverse

determination letters.

Delegated to: Employee Plans and

Exempt Organizations (EP/EO) Key

District Directors, except, that in the

case of letters and rulings issued by the

National Office, the Directors will notify

the National Office of the proposed

revocations prior to proposing

revocation to the organization.

Redelegation: This authority may be

redelegated no lower than the Chief,

Technical/Review Staff.

Authority: To determine that any trust

described in section 501(c)(17) or

501(c)(18) has engaged in a prohibited

transaction and to notify such entity in

writing of the revocation of exemption

and of the requalification for exemption

after the trust establishes that it will not

knowingly again engage in a prohibited

transaction and that it also satisfies all

other requirements under section

501(c)(17) or 501(c)(18).

Delegated to: Employee Plans and

Exempt Organizations (EP/EO) Key

District Directors.

Redelegation: This authority may be

redelegated no lower than Chief,

Technical/Review Staff.

Authority: To issue final

determination letters to organizations

which have appealed proposed adverse

determinations and proposed

revocations issued by key district

directors under this delegation.

Delegated to: Regional Counsels,

Regional Directors of Appeals, Chiefs

and Associate Chiefs of Appeals Offices,

and Appeals Team Chiefs and Team

Managers as to their respective cases.

Redelegation: This authority may not

be redelegated.

Source of Authority: Treasury Order

150–10.

To the extent that authority

previously exercised consistent with

this Order may require ratification, it is

hereby approved and ratified. This order

supersedes Delegation Order No. 113

(Rev. 13), effective September 28, 1990.

Dated: September 5, 1997.

Approved:

James E. Donelson,

Acting Chief Compliance Officer.

[FR Doc. 97–25491 Filed 9–24–97; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS

AFFAIRS

Advisory Committee on Former

Prisoners of War, Notice of Meeting

The Department of Veterans Affairs

(VA) gives notice under Pub. L. 92–463

that a meeting of the Advisory

Committee on Former Prisoners of War

will be held at the Department of

Veterans Affairs, Employee Education

System, Birmingham Center, Suite 500,

950 North 22nd Street, Birmingham, AL

35203, from October 15, through

October 17, 1997. Each day the meeting

will convene at 9 a.m. and end at 5 p.m.

The meeting is open to the public.

The purpose of the meeting is to

advise the Secretary of Veterans Affairs

on the administration of benefits under

title 38, United States Code, for veterans

who are former prisoners of war, and to

make recommendations on the need of

such veterans for compensation, health

care and rehabilitation.

The agenda for October 15 will begin

with a review of committee reports and

an update of activities since the last

meeting. The agenda for October 16 will

include a presentation of POW issues

and general business. The issues will

include medical research being done

related to former prisoners of war. On

October 17, the Acting Under Secretary

of Benefits will provide comments to

the Committee. Subcommittee work will

also be completed including the

educational subcommittee and

preparations for the next meeting.

Members of the public may direct

questions or submit prepared statements

for review by the Committee in advance

of the meeting, in writing only, to Ms.

Kristine Moffitt, Director, Compensation

and Pension Service (21), Department of

Veterans Affairs, 810 Vermont Avenue,

NW., Washington, DC 20420. Submitted

material must be received at least five

business days prior to the meeting.

Members of the public may be asked to

clarify submitted material prior to

consideration by the Committee.

A report of the meeting and roster of

Committee members may be obtained

from Ms. Moffitt.

By Direction of the Secretary.

Dated: September 18, 1997.

Heyward Bannister,

Committee Management Officer.

[FR Doc. 97–25394 Filed 9–24–97; 8:45 am]

BILLING CODE 8320–01–M