Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules 50533

services, and the elimination of

coverage of four small types of

services—agricultural services;

management of health care facilities;

mailing, reproduction, and commercial

art; and temporary help supply services.

* * * * *

[FR Doc. 97–25614 Filed 9–25–97; 8:45 am]

BILLING CODE 3510–EA–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG–246250–96]

RIN 1545–AV13

Public Disclosure of Material Relating

to Tax-Exempt Organizations

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking

and notice of public hearing.

SUMMARY: This document contains

proposed regulations relating to the

public disclosure requirements of

section 6104(e) of the Internal Revenue

Code. The proposed regulations provide

guidance for a tax-exempt organization

required to make its application for tax

exemption and annual information

return available for public inspection.

The proposed regulations also provide

guidance for a tax-exempt organization

required to comply with requests made

in writing or in person from individuals

who seek a copy of those documents.

The proposed regulations describe how

a tax-exempt organization can make

those documents widely available and,

therefore, not be required to provide

copies in response to individual

requests. The proposed regulations

address the standards that apply in

determining whether a tax-exempt

organization is the subject of a

harassment campaign and guidance on

the applicable procedures to obtain

relief. This document also provides

notice of a public hearing.

DATES: Written comments and requests

to speak (with outlines of oral

comments) at the public hearing

scheduled for February 4, 1998,

beginning at 10 a.m. must be submitted

by December 26, 1997.

ADDRESSES: Send submissions to:

CC:DOM:CORP:R (REG–246250–96),

room 5226, Internal Revenue Service,

POB 7604, Ben Franklin Station,

Washington DC 20044. Submissions

may be hand-delivered between the

hours of 8 a.m. and 5 p.m. to:

CC:DOM:CORP:R (REG–246250–96),

Courier’s Desk, Internal Revenue

Service, Constitution Avenue NW.,

Washington DC. Alternatively,

taxpayers may submit comments

electronically via the Internet by

selecting the ‘‘Tax Regs’’ option on the

IRS Home Page, or by submitting

comments directly to the IRS Internet

site at http://www.irs.ustreas.gov/prod/

taxlregs/comments.html. The public

hearing will be held in the IRS

Auditorium, Internal Revenue Service

Building, 1111 Constitution Avenue,

NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Michael B.

Blumenfeld, (202) 622–6070; concerning

submissions and the hearing, Michael

Slaughter, (202) 622–7190 (not toll-free

numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collections of information

contained in this notice of proposed

rulemaking have been submitted to the

Office of Management and Budget for

review in accordance with the

Paperwork Reduction Act of 1995 (44

U.S.C. 3507(d)). Comments on the

collections of information should be

sent to the Office of Management and

Budget, Attn: Desk Officer for the

Department of the Treasury, Office of

Information and Regulatory Affairs,

Washington, DC 20503, with copies to

the Internal Revenue Service, Attn: IRS

Reports Clearance Officer, T:FP,

Washington, DC 20224. Comments on

the collections of information should be

received by November 25, 1997.

Comments are specifically requested

concerning:

Whether the proposed collections of

information are necessary for the proper

performance of the functions of the

Internal Revenue Service, including

whether the information will have

practical utility;

The accuracy of the estimated burden

associated with the proposed collections

of information;

How the quality, utility, and clarity of

the information to be collected may be

enhanced;

How the burden of complying with

the proposed collections of information

may be minimized, including through

the application of automated collection

techniques or other forms of information

technology; and

Estimates of capital or start-up costs

and costs of operation, maintenance,

and purchase of services to provide

information.

The collections of information in

these proposed regulations are in

§§ 301.6104(e)–1, 301.6104(e)–2, and

301.6104(e)–3. This information is

required to enable a tax-exempt

organization to comply with section

6104(e) of the Internal Revenue Code.

Under section 6104(e), a tax-exempt

organization is required to make its

application for tax exemption and its

annual information returns available for

public inspection. In addition, a taxexempt organization is required to

comply with requests made in writing

or in person from individuals who seek

a copy of those documents or, in the

alternative, to make its documents

widely available. The requirement that

a tax-exempt organization make its

application for tax exemption and

annual information returns available for

public inspection and comply with

requests made in writing or in person

from individuals who seek a copy of

those documents or, in the alternative,

make the documents widely available,

will enable the public to obtain

information about the tax-exempt

organization. Under section 6104(e), a

tax-exempt organization is permitted to

file an application for relief from the

requirement to provide copies if the

organization reasonably believes it is the

subject of a harassment campaign. The

information a tax-exempt organization

provides when filing an application for

a determination that it is subject to a

harassment campaign will be used by

the IRS to make such determination.

The collection of information is

required to obtain relief from the

requirement to comply with requests for

copies if such requests are part of the

harassment campaign. The likely

respondents and/or recordkeepers are

tax-exempt organizations. The burden

for recordkeeping and for reporting is

reflected below.

Estimated total annual recordkeeping

burden: 551,000 hours.

Estimated average annual burden per

recordkeeper: 30 minutes.

Estimated number of recordkeepers:

1,100,000.

Estimated total annual reporting

burden: 500 hours.

Estimated average annual reporting

burden per respondent: 29 minutes.

Estimated number of respondents:

1050.

Estimated annual frequency of

responses: on occasion.

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless it displays a valid control

number assigned by the Office of

Management and Budget.

Books or records relating to a

collection of information must be

retained as long as their contents may

become material in the administration
50534 Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules

of any internal revenue law. Generally,

tax returns and tax return information

are confidential, as required by 26

U.S.C. 6103.

Background

This document contains proposed

amendments to the Income Tax

Regulations (26 CFR part 301) relating to

the section 6104(e) disclosure

requirements affecting tax-exempt

organizations (organizations described

in sections 501 (c) or (d) and exempt

from taxation under section 501(a)).

Section 10702 of the Omnibus Budget

Reconciliation Act of 1987 (OBRA ’87)

added subsection (e) to section 6104 of

the Internal Revenue Code (Code).

Section 6104(e) requires each taxexempt organization, including one that

is a private foundation, to allow public

inspection of the organization’s

application for recognition of tax

exemption. Section 6104(e) also requires

each tax-exempt organization, other

than one that is a private foundation, to

allow public inspection at the

organization’s principal office (and

certain regional or district offices) of its

three most recent annual information

returns. Each return must be made

available for a 3-year period beginning

on the date the return is required to be

filed or is actually filed, whichever is

later. Notice 88–120 (1988–2 C.B. 454),

provided tax-exempt organizations with

guidance for complying with the section

6104(e) public inspection requirements.

The Taxpayer Bill of Rights 2

(TBOR2), enacted on July 30, 1996,

amended section 6104(e) by adding

additional requirements. As amended,

section 6104(e) requires each taxexempt organization, including one that

is a private foundation, to comply with

requests, made either in writing or in

person, for copies of the organization’s

application for recognition of taxexempt status. Section 6104(e) also

requires each tax-exempt organization,

other than one that is a private

foundation, to comply with requests,

made either in writing or in person, for

copies of the organization’s three most

recent annual information returns. The

organization must fulfill these requests

without charge, other than a reasonable

fee for reproduction and mailing costs.

If the request for copies is made in

person, the organization must provide

the requested copies immediately. If the

request for copies is made in writing,

the organization must provide the

copies within 30 days. Section 6104(e)

also provides that an organization is

relieved of its obligation to provide

copies upon request if, in accordance

with regulations to be promulgated by

the Secretary of the Treasury, (1) the

organization has made the requested

documents widely available or (2) the

Secretary of the Treasury determines,

upon application by the organization,

that the organization is subject to a

harassment campaign such that a waiver

of the obligation to provide copies

would be in the public interest.

In Notice 96–48 (1996–39 I.R.B. 8),

the IRS invited comments on the

changes made by TBOR2. Twenty-two

comments were received and

considered in the drafting of this notice

of proposed rulemaking. The comments

addressed a range of issues, although

they made several suggestions in

common. Several commentators

requested that the guidance on the new

disclosure requirements follow the

existing guidance on the public

inspection requirements provided in

Notice 88–120. Several commentators

also recommended that the fee charged

by the IRS for copies of organization

documents be used to establish a

reasonable fee for an organization to

charge when fulfilling requests for

copies of the documents. A number of

comments were received concerning the

Internet. Most, but not all, of these

comments urged that posting an

organization’s documents on the

Internet be treated as making those

documents widely available. Finally,

several commentators asked for

guidance in determining when an

organization is subject to a harassment

campaign, how to apply for a

harassment determination, what kind of

relief is available while such an

application is pending and the effect of

a determination that the organization is

the subject of a harassment campaign.

Explanation of Provisions

Overview

The proposed regulations provide

guidance concerning the application

and returns a tax-exempt organization

must make available for public

inspection and must supply in response

to requests for copies. The proposed

regulations also provide guidance on (1)

the place and time for making these

documents available for public

inspection, (2) conditions that may be

placed on requests for copies of

documents, and (3) the amount, form

and time of payment of any fees that

may be charged. The regulations also

prescribe how an organization can make

its application for tax exemption and

annual information returns widely

available. Finally, the proposed

regulations provide guidance on the

standards that apply in determining

whether an organization is the subject of

a harassment campaign and on the

applicable procedures for obtaining

relief.

Material Required To Be Made

Available for Public Inspection and

Supplied in Response to a Request for

Copies

The proposed regulations specify the

documents that a tax-exempt

organization must make available for

public inspection or supply in response

to a request for copies. A tax-exempt

organization, including one that is a

private foundation, must make its

application for tax exemption available.

An application for tax exemption

includes the application form (such as

Form 1023 or Form 1024) and any

supporting documents filed by the

organization in support of its

application. It also includes any letter or

document issued by the IRS in

connection with the application.

Consistent with the guidance provided

in Notice 88–120, if an organization

filed its application before July 15, 1987,

the proposed regulations provide that

the organization is required to make

available a copy of its application only

if it had a copy of the application on

July 15, 1987.

A tax-exempt organization, other than

one that is a private foundation, must

make its three most recent annual

information returns available. Generally,

an annual information return includes

Forms 990, 990–EZ, 990–BL, and Form

1065. It also includes all schedules and

attachments filed with the IRS. An

organization is not required, however, to

disclose the parts of the return that

identify names and addresses of

contributors to the organization, nor is

it required to disclose Form 990–T. The

proposed regulations provide rules

concerning the documents that must be

made available by an organization that

is recognized as tax-exempt under a

group exemption letter or that files a

group return pursuant to § 1.6033–2(d)

and Rev. Proc. 80–27, 1980–1 C.B. 677

(or any successor provision). Finally,

the proposed regulations provide

guidance to an individual denied

inspection, or a copy, of an application

or a return. In such a case, the

individual may provide the IRS with a

statement that describes the reason why

the individual believes the denial was

in violation of legal requirements.

Place and Time Documents Must Be

Available for Public Inspection

The proposed regulations provide that

a tax-exempt organization must make

the specified documents available for

public inspection at its principal,

regional and district offices. The

specified documents generally must be
Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules 50535

available for inspection on the day of

the request during the office’s normal

business hours. Consistent with section

6104(e) and Notice 88–120, the

proposed regulations provide that an

office of an organization will be

considered a regional or district office

only if it has three or more paid fulltime employees (or paid employees,

whether part-time or full-time, whose

aggregate number of paid hours per

week is at least 120). The rules exclude

certain sites where the organization’s

employees perform solely exempt

function activities from being treated as

a regional or district office. In addition,

the proposed regulations prescribe how

an organization that does not maintain

a permanent office or whose office has

very limited hours during certain times

of the year can comply with the public

inspection requirements. The proposed

regulations also provide rules

concerning the conditions the

organization may impose on public

inspections that are consistent with

Notice 88–120.

Requirement To Furnish Copy to a

Requester

The proposed regulations require that

a tax-exempt organization accept

requests for copies made in person at

the same place and time that the

information must be available for public

inspection. They also generally require

an organization to provide the copies on

the day of the request. In unusual

circumstances, an organization will be

permitted to provide the requested

copies on the next business day.

When a request is made in writing,

the proposed regulations require that a

tax-exempt organization furnish the

copies within 30 days from the date it

receives the request. If an organization,

however, requires advance payment of a

reasonable fee for copying and mailing,

it may provide the copies within 30

days from the date it receives payment,

rather than from the date of the initial

request.

The proposed regulations provide

guidance as to what constitutes a

request, when a request is considered

received, and when copies are

considered provided. The proposed

regulations provide that, instead of

requesting a copy of an entire

application for tax exemption or annual

information return, individuals may

request a specific part of either

document. Finally, the proposed

regulations permit a principal, regional,

or district office of an organization to

use an agent to process requests for

copies.

Reasonable Fee for Providing Copies

The proposed regulations provide that

the reasonable fee a tax-exempt

organization is permitted to charge for

copies may be no more than the fees

charged by the IRS for copies of taxexempt organization tax returns and

related documents (currently $1.00 for

the first page and $.15 for each

subsequent page), plus actual postage

costs. The proposed regulations permit

an organization to collect payment in

advance of providing the requested

copies. If an organization receives a

written request for copies with no

payment enclosed, and the organization

requires payment in advance, the

organization must request payment

within 7 days from the date it receives

the request. Payment will be deemed to

occur on the day an organization

receives the cash, check (provided the

check subsequently clears) or money

order. The proposed regulations require

an organization to accept payment made

by cash or money order, and when the

request is made in writing, also accept

payment made by personal check. An

organization is permitted, though not

required, to accept other forms of

payment. To protect requesters from

unexpected fees where a tax-exempt

organization does not require

prepayment and where a requester does

not enclose prepayment with a request,

an organization must receive consent

from a requester before providing copies

for which the fee charged for copying

and postage is in excess of $20.

Making Applications and Information

Returns Widely Available

The proposed regulations provide that

a tax-exempt organization is not

required to comply with requests for

copies if the organization has made the

requested documents widely available.

The proposed regulations specify that

an organization can make its application

for tax exemption and/or an annual

information return widely available by

posting the applicable document on the

organization’s World Wide Web page on

the Internet or by having the applicable

document posted on another

organization’s page as part of a database

of similar materials. In addition, the

proposed regulations provide that the

Commissioner may prescribe, by

revenue procedure or other guidance,

other methods that an organization can

use to make its application and/or its

return widely available. An organization

that makes its application and/or its

return widely available must inform

individuals who request copies how and

where to obtain the requested

document. The Treasury and the IRS are

interested in comments on additional

methods by which applications and

returns could be made widely available,

including the use of a clearinghouse that

maintains a large inventory of

documents from many organizations.

Harassment Campaigns

The proposed regulations provide

guidance in determining whether a taxexempt organization is the subject of a

harassment campaign. Generally, a

harassment campaign exists where an

organization receives a group of

requests, and the relevant facts and

circumstances show that the purpose of

the group of requests was to disrupt the

operations of the tax-exempt

organization rather than to obtain

information. The proposed regulations

also contain examples that evaluate

whether particular situations constitute

a harassment campaign and whether an

organization has a reasonable basis for

believing that a request is part of the

harassment campaign. For example, the

IRS will not allow organizations to

suspend compliance with a request for

copies from a representative of the news

media even though the organization

believes that request is part of a

harassment campaign. The proposed

regulations also permit an organization

to disregard requests in excess of two

per month or four per year made by a

single individual or sent from a single

address. Finally, the proposed

regulations provide procedures for

requesting a determination that an

organization is subject to a harassment

campaign, the treatment of requests for

copies while a request for a

determination is pending, and the effect

of such a determination.

Proposed Effective Date

These regulations are proposed to be

effective beginning 60 days after

publication of these regulations as final

regulations.

Special Analyses

Pursuant to sections 603(a) and 605(b)

of the Regulatory Flexibility Act, it is

certified that the collection of

information referenced in this notice of

proposed rulemaking will not have a

significant economic impact on a

substantial number of small entities.

Although a substantial number of small

entities will be subject to the collection

of information requirements in these

regulations, the requirements will not

have a significant economic impact on

these entities. The average time required

to maintain and disclose the

information required under these

regulations is estimated to be 30

minutes for each tax-exempt
50536 Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules

organization. This estimate is based on

the assumption that, on average, a taxexempt organization will receive one

request per year to inspect or provide

copies of its application for tax

exemption and its annual information

returns. Less than 0.001 percent of the

tax-exempt organizations affected by

these regulations will be subject to the

reporting requirements contained in the

regulations. It is estimated that

annually, approximately 1,000 taxexempt organizations will make its

documents widely available by posting

them on the Internet. In addition, it is

estimated that annually, approximately

50 tax-exempt organizations will file an

application for a determination that they

are the subject of a harassment

campaign such that a waiver of the

obligation to provide copies of their

applications for tax exemption and their

annual information returns is in the

public interest. The average time

required to complete, assemble and file

an application describing a harassment

campaign is expected to be 5 hours.

Because applications for a harassment

campaign determination will be filed so

infrequently, they will have no effect on

the average time needed to comply with

the requirements in these regulations. In

addition, a tax-exempt organization is

allowed in these regulations to charge a

reasonable fee for providing copies to

requesters. Therefore, it is estimated

that on average it will cost tax-exempt

organizations less than $10 per year to

comply with these regulations, which is

not a significant economic impact. Pursuant to section 7805(f) of the

Internal Revenue Code, this notice of

proposed rulemaking will be submitted

to the Chief Counsel for Advocacy of the

Small Business Administration for

comment on its impact on small

business.

Comments and Public Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written comments (a signed original and

eight (8) copies) that are submitted

timely to the IRS. All comments will be

available for public inspection and

copying. A public hearing has been scheduled

for February 4, 1998, beginning at 10

a.m. in the IRS Auditorium, Internal

Revenue Building, 1111 Constitution

Avenue, NW., Washington, DC. Because

of access restrictions, visitors will not be

admitted beyond the Internal Revenue

Service Building lobby more than 15

minutes before the hearing starts. The rules of 26 CFR 601.601(a)(3)

apply to the hearing. Persons that wish to present oral

comments at the hearing must submit

written comments and an outline of the

topics to be discussed and the time

devoted to each topic (signed original

and eight (8) copies) by December 26,

1997.

A period of 10 minutes will be

allotted to each person for making

comments.

An agenda showing the schedule of

speakers will be prepared after the

deadline for receiving outlines has

passed. Copies of the agenda will be

available free of charge at the hearing.

Drafting Information

The principal author of these

regulations is Michael B. Blumenfeld,

Office of Associate Chief Counsel

(Employee Benefits and Exempt

Organizations), IRS. Other personnel

from the IRS and Treasury Department

also participated in their development.

List of Subjects in 26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR Part 301 is

proposed to be amended as follows:

PART 301—PROCEDURE AND

ADMINISTRATION

Paragraph 1. The authority citation

for 26 CFR part 301 is amended by

adding entries in numerical order to

read as follows:

Authority: 26 U.S.C. 7805 * * *

Section 301.6104(e)–2 also issued

under 26 U.S.C. 6104(e)(3);

Section 301.6104(e)–3 also issued

under 26 U.S.C. 6104(e)(3); * * *

Par. 2. Sections 301.6104(e)–0,

301.6104(e)–1, 301.6104(e)–2, and

301.6104(e)–3 are added to read as

follows:

§ 301.6104(e)–0 Table of contents.

This section lists captions contained

in §§ 301.6104(e)–1, 301.6104(e)–2, and

301.6104(e)–3.

§ 301.6104(e)–1 Public inspection and

distribution of annual information returns of

tax-exempt organizations (other than private

foundations) and applications for tax

exemption.

(a) In general.

(b) Definitions.

(1) Tax-exempt organization.

(2) Private foundation.

(3) Application for tax exemption.

(i) In general.

(ii) No prescribed application form.

(iii) Exceptions.

(4) Annual information return.

(i) In general.

(ii) Returns more than 3 years old.

(5) Regional or district offices.

(i) In general.

(ii) Site not considered a regional or

district office.

(c) Special rules relating to public

inspection.

(1) Permissible conditions on public

inspection.

(2) Organizations that do not maintain

permanent offices.

(d) Special rules relating to copies.

(1) Time and place for providing copies in

response to requests made in person.

(i) In general.

(ii) Unusual circumstances.

(iii) Agents for providing copies.

(2) Request for copies in writing.

(i) In general.

(ii) Time and manner of fulfilling written

requests.

(A) In general.

(B) Agents for providing copies.

(3) Request for a copy of parts of document.

(4) Fees for copies.

(i) In general.

(ii) Form of payment.

(A) Request made in person.

(B) Request made in writing.

(iii) Avoidance of unexpected fees.

(iv) Responding to inquiries of fees

charged.

(e) Rules relating to documents to be

provided by regional and district offices, and

local and subordinate organizations.

(1) Documents to be provided by regional

and district offices.

(2) Documents to be provided by local and

subordinate organizations.

(f) Failure to comply with public

inspection or copying requirements.

(g) Effective date.

§ 301.6104(e)–2 Making applications and

returns widely available.

(a) In general.

(b) Widely available.

(1) In general.

(2) Internet posting.

(3) Notice requirement.

(c) Effective date.

§ 301.6104(e)–3 Tax-exempt organization

subject to harassment campaign.

(a) In general.

(b) Harassment.

(c) Special rule for multiple requests from

a single individual or address.

(d) Harassment determination procedure.

(e) Effect of a harassment determination.

(f) Examples.

(g) Effective date.

§ 301.6104(e)–1 Public inspection and

distribution of annual information returns of

tax-exempt organizations (other than

private foundations) and applications for

tax exemption.

(a) In general. Except as otherwise

provided in this section, a tax-exempt

organization, including one that is a

private foundation, shall make its

application for tax exemption (as

defined in paragraph (b)(3) of this

section) available for public inspection
Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules 50537

without charge at its principal, regional

and district offices during regular

business hours. A tax-exempt

organization, other than a private

foundation, shall make its annual

information returns (as defined in

paragraph (b)(4) of this section)

available for public inspection without

charge in the same offices during regular

business hours. Each annual

information return shall be made

available for a period of three years

beginning on the date the return is

required to be filed (determined with

regard to any extension of time for

filing) or is actually filed, whichever is

later. In addition, except as provided in

§ 301.6104(e)–2 and § 301.6104(e)–3, an

organization shall provide a copy

without charge, other than a reasonable

fee for reproduction and actual postage

costs, of all or any part of any

application or return required to be

made available for public inspection

under this paragraph to any individual

who makes a request for such copy in

person or in writing. See paragraph

(d)(4) of this section for rules relating to

fees for copies.

(b) Definitions. For purposes of

section 6104(e) and the regulations

thereunder, the following definitions

apply:

(1) Tax-exempt organization. The

term tax-exempt organization means

any organization that is described in

section 501(c) or section 501(d) and is

exempt from taxation under section

501(a).

(2) Private foundation. The term

private foundation means a private

foundation as defined in section 509(a).

(3) Application for tax exemption—(i)

In general. The term application for tax

exemption includes any prescribed

application form (such as Form 1023 or

Form 1024), all documents and

statements the Internal Revenue Service

requires an applicant to file with the

form, any statement or other supporting

document submitted by an organization

in support of its application, and any

letter or other document issued by the

Internal Revenue Service concerning the

application (such as a favorable

determination letter or a list of

questions from the Internal Revenue

Service about the application). For

example, a legal brief supporting an

application, or a response to questions

from the Internal Revenue Service

during the application process, is a

supporting document.

(ii) No prescribed application form. If

no form is prescribed for an

organization’s application for tax

exemption, the application for tax

exemption includes—

(A) The application letter and copy of

the articles of incorporation, declaration

of trust, or other similar instrument that

sets forth the permitted powers or

activities of the organization;

(B) The organization’s bylaws or other

code of regulations;

(C) The organization’s latest financial

statements, as of the date the

application is submitted, showing

assets, liabilities, receipts and

disbursements;

(D) Statements describing the

character of the organization, the

purpose for which it was organized, and

its actual activities;

(E) Statements showing the sources of

the organization’s income and receipts

and their disposition; and

(F) Any other statements or

documents the Internal Revenue Service

required the organization to file with, or

that the organization submitted in

support of, the application letter.

(iii) Exceptions. The term application

for tax exemption does not include—

(A) Any application for tax exemption

filed by an organization that has not yet

been recognized, on the basis of the

application, by the Internal Revenue

Service as exempt from taxation for any

taxable year;

(B) Any application for tax exemption

filed before July 15, 1987 unless the

organization filing the application had a

copy of the application on July 15, 1987;

or

(C) Any material, including the

material listed in § 301.6104(a)–1(i) and

information that the Secretary would be

required to withhold from public

inspection, that is not available for

public inspection under section 6104.

(4) Annual information return—(i) In

general. The term annual information

return includes an exact copy of any

return filed by a tax-exempt

organization pursuant to section 6033. It

also includes any amended return filed

with the Internal Revenue Service after

the date the original return is filed. The

copy must include all information

furnished to the Internal Revenue

Service on Form 990, Return of

Organization Exempt From Income Tax,

or any version of Form 990 (such as

Forms 990–EZ or 990–BL except Form

990–T) and Form 1065, as well as all

schedules, attachments and supporting

documents, except for the name or

address of any contributor to the

organization. For example, the annual

information return includes Schedule A

of Form 990 containing supplementary

information on section 501(c)(3)

organizations, and those parts of the

return that show compensation paid to

specific persons (Part VI of Form 990

and Parts I and II of Schedule A of Form

990). The term annual information

return does not include Schedule A of

Form 990–BL, Form 990–T, Exempt

Organization Business Income Tax

Return or Form 1120–POL, U.S. Income

Tax Return For Certain Political

Organizations. For purposes of this

section and the regulations thereunder,

an annual information return does not

include the return of a private

foundation. See § 301.6104(d)–1 for

requirements relating to public

disclosure of private foundation annual

returns.

(ii) Returns more than 3 years old.

The term annual information return

does not include any return after the

expiration of 3 years from the date the

return is required to be filed (including

any extension of time that has been

granted for filing such return) or is

actually filed, whichever is later. If an

organization has filed an amended

return, however, the amended return

must be made available for a period of

3 years beginning on the date it is filed

with the Internal Revenue Service.

(5) Regional or district offices—(i) In

general. A regional or district office is

any office of a tax-exempt organization,

other than its principal office, that has—

(A) 3 or more paid full-time

employees; or

(B) Paid employees, whether part-time

or full-time, whose aggregate number of

paid hours a week are normally at least

120.

(ii) Site not considered a regional or

district office. A site is not considered

a regional or district office, however,

if—

(A) The only services provided at the

site further exempt purposes (such as

day care, health care or scientific or

medical research); and

(B) The site does not serve as an office

for management staff, other than

managers involved solely in managing

the exempt function activities at the

site.

(c) Special rules relating to public

inspection—(1) Permissible conditions

on public inspection. A tax-exempt

organization may have an employee

present in the room during an

inspection. The organization, however,

must allow the individual conducting

the inspection to take notes freely

during the inspection, and to photocopy

the document at no charge, if the

individual provides the photocopying

equipment at the place of inspection.

(2) Organizations that do not

maintain permanent offices. If a taxexempt organization does not maintain

a permanent office, the organization

shall comply with the public inspection

requirements of paragraph (a) of this

section by making its application for tax
50538 Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules

exemption and its annual information

returns, as applicable, available for

inspection at a reasonable location of its

choice. Such an organization shall

permit public inspection within a

reasonable amount of time after

receiving a request for inspection

(normally not more than 2 weeks) and

at a reasonable time of day. At the

organization’s option, it may mail,

within 2 weeks of receiving the request,

a copy of its application for tax

exemption and annual information

returns to the requester in lieu of

allowing an inspection. The

organization may charge the requester

for copying and actual postage costs

only if the requester consents to the

charge. An organization that has a

permanent office, but has no office

hours or has very limited hours during

certain times of the year, shall make its

documents available during those

periods when office hours are limited or

not available as though it were an

organization without a permanent

office.

(d) Special rules relating to copies—

(1) Time and place for providing copies

in response to requests made inperson—(i) In general. A tax-exempt

organization shall provide copies of the

documents it is required to provide

under section 6104(e) in response to a

request made in person at the time and

place that it makes its documents

available for inspection under paragraph

(a) of this section. Except as provided in

paragraph (d)(1)(ii) of this section, an

organization shall provide such copies

to a requester on the day the request is

made.

(ii) Unusual circumstances. Where

unusual circumstances exist such that

fulfilling a request on the same business

day places an unreasonable burden on

the tax-exempt organization, the

organization may provide the copies in

response to a request made in person on

the next business day following the day

of the request. Unusual circumstances

may include, but are not limited to,

receipt of a volume of requests that

exceeds the organization’s daily

capacity to make copies; requests

received shortly before the end of

regular business hours that require an

extensive amount of copying; or

requests received on a day when the

organization’s managerial staff is

conducting special duties, such as

student registration, rather than its

regular administrative duties.

(iii) Agents for providing copies. A

principal, regional or district office of a

tax-exempt organization subject to the

requirements of this section may retain

a local agent, within reasonable

proximity of the applicable office, to

process in person requests for copies of

its documents. An agent that receives a

request for copies must provide the

copies within the time and under the

conditions that apply to the

organization itself. For example, an

agent must provide a copy to a requester

on the day the agent receives the

request. However, an office using such

an agent that receives an in-person

request for a copy must immediately

provide the name, address and

telephone number of the local agent to

the requester. An organization that

notifies an in-person requester of such

an agent is not required to respond

further to the requester. However, the

penalty provisions of sections

6652(c)(1)(C), 6652(c)(1)(D), and 6685

continue to apply to the tax-exempt

organization if the organization’s agent

fails to provide the documents as

required under section 6104(e).

(2) Request for copies in writing—(i)

In general. A tax-exempt organization

must honor a written request for a copy

of documents that the organization is

required to provide under section

6104(e) if the request—

(A) Is addressed to, and delivered by

mail, electronic mail, facsimile, a

private delivery service as defined in

section 7502(f), or in person, to the

principal, regional or district office of

the organization; and

(B) Sets forth the address to which the

copy of the documents should be sent.

(ii) Time and manner of fulfilling

written requests—(A) In general. A taxexempt organization receiving a written

request for a copy shall mail the copy

of the requested documents (or the

requested parts of documents) within 30

days from the date it receives the

request. If a tax-exempt organization

requires payment in advance, it shall

provide the copies within 30 days from

the date it receives payment. If an

organization requiring payment in

advance receives a written request

without payment or an insufficient

payment, the organization must, within

7 days from the date it receives the

request, notify the requester of its

prepayment policy and the amount due.

A request or payment that is mailed

shall be deemed (in the absence of

evidence to the contrary) to be received

by an organization 7 days after the date

of the postmark. Requests transmitted to

the organization by electronic mail or

facsimile shall be deemed received the

day the request is transmitted

successfully. Copies are deemed

provided on the date of the postmark or

private delivery mark (or if sent by

certified or registered mail, the date of

registration or the date of the postmark

on the sender’s receipt). If an individual

making a request consents, a tax-exempt

organization may provide a copy of the

requested document exclusively by

electronic mail. In such case, the

material is provided on the date the

organization successfully transmits the

electronic mail.

(B) Agents for providing copies. A taxexempt organization subject to the

requirements of this section may retain

an agent to process written requests for

copies of its documents. The agent shall

provide the copies within the time and

under the conditions that apply to the

organization itself. For example, if the

organization received the request first

(e.g. before the agent), the deadline for

providing a copy in response to a

request shall be determined in reference

to when the organization received the

request, not when the agent received the

request. An organization that transfers a

request for a copy to such an agent is

not required to respond further to the

request. However, if the organization’s

agent fails to provide the documents as

required under section 6104(e), the

penalty provisions of sections

6652(c)(1)(C), 6652(c)(1)(D), and 6685

continue to apply to the tax-exempt

organization.

(3) Request for a copy of parts of

document. A tax-exempt organization

must fulfill a request for a copy of the

organization’s entire application for tax

exemption or annual information return

or any identifiable part, attachment or

supporting paper of its application or

return. A request for a copy of less than

its entire application or less than its

entire return must describe the

information desired in sufficient detail

to enable the organization to identify the

desired part of the applicable document

without placing an unreasonable burden

upon the organization. For example, a

request may be limited to those parts of

an organization’s annual information

return that relates to the compensation

of the organization’s officers and

managers.

(4) Fees for copies—(i) In general. A

tax-exempt organization charges a

reasonable fee for providing copies only

if it charges no more than the per-page

copying charge stated in

§ 601.702(f)(5)(iv)(B) of this chapter (fee

charged by the Internal Revenue Service

for providing copies to a requester), plus

no more than the actual postage costs

incurred by the organization to provide

the copies. An organization may require

that an individual requesting copies of

documents pay the fee before the

documents are provided. If the

organization has provided an individual

making a request with notice of the fee,

and the individual has not paid the fee

within 30 days, or if the individual pays
Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules 50539

the fee by check and the check does not

clear when deposited, the organization

may disregard the request.

(ii) Form of payment—(A) Request

made in person. If a tax-exempt

organization charges a fee for copying as

permitted under paragraph (d)(4)(i) of

this section, it shall accept payment by

cash and money order for requests made

in person. The organization may accept

other forms of payment, such as

personal checks or credit cards.

(B) Request made in writing. If a taxexempt organization charges a fee for

copying and postage as permitted under

paragraph (d)(4)(i) of this section, it

shall accept payment by certified check,

personal check and money order for

requests made in writing. The

organization may accept other forms of

payment, such as credit cards.

(iii) Avoidance of unexpected fees.

Where a tax-exempt organization does

not require prepayment and a requester

does not enclose prepayment with a

request, an organization must receive

consent from a requester before

providing copies for which the fee

charged for copying and postage under

paragraph (d)(4)(i) of this section is in

excess of $20.

(iv) Responding to inquiries of fees

charged. In order to facilitate a

requester’s ability to receive copies

promptly, a tax-exempt organization

shall respond to any questions from

potential requesters concerning its fees

for copying and postage. For example,

the organization shall inform the

requester of its charge for copying and

mailing its application for exemption

and each annual information return,

with and without attachments, so that a

requester may include payment with the

request for copies.

(e) Rules relating to documents to be

provided by regional and district offices,

and local and subordinate

organizations—(1) Documents to be

provided by regional and district offices.

A regional or district office of a taxexempt organization must satisfy the

same rules as the principal office with

respect to public inspection and

providing copies of its application for

tax exemption and annual information

returns. However, a regional or district

office is not required to make its annual

information return available for

inspection or for providing copies until

30 days after the date the return is

required to be filed (including any

extension of time that is granted for

filing such return) or is actually filed,

whichever is later.

(2) Documents to be provided by local

and subordinate organizations. A local

organization that does not file its own

annual information return (because it is

affiliated with a central organization

that files a group return pursuant to

§ 1.6033–2(d)) must make available the

applicable annual information returns

filed by the central organization.

However, a local organization is not

required to make its annual information

return available for inspection or for

providing copies until 30 days after the

date the return is required to be filed

(including any extension of time that is

granted for filing such return) or is

actually filed by the central

organization, whichever is later. If a

subordinate organization is covered by a

group exemption letter, the application

for tax exemption the subordinate

organization must make available for

public inspection and furnish in

response to requests for copies is the

application submitted to the Internal

Revenue Service by its parent or

supervisory organization to obtain the

group exemption letter, as well as any

additional documents submitted in

order to cover the subordinate

organization under the group exemption

letter.

(f) Failure to comply with public

inspection or copying requirements. If a

tax-exempt organization denies an

individual’s request for inspection or a

copy of an application for tax exemption

or an annual information return as

required under section 6104(e) and this

section, and the individual wants to

alert the Internal Revenue Service to the

possible need for enforcement action,

the individual may provide a statement

to the Director, Exempt Organizations

Division, CP:E:EO, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, D.C. 20224 that

describes the reason why the individual

believes the denial was in violation of

the requirements of section 6104(e).

(g) Effective date. This section is

effective beginning 60 days after its

publication as a final regulation in the

Federal Register.

§ 301.6104(e)–2 Making applications and

returns widely available.

(a) In general. A tax-exempt

organization is not required to comply

with a request for a copy of its

application for tax exemption or an

annual information return pursuant to

§ 301.6104(e)–1(a) if the organization

has made the requested application or

return widely available in accordance

with paragraph (b) of this section. An

organization that makes its application

or return widely available must

nevertheless make the application or

return available for public inspection as

required under § 301.6104(d)–1 or

§ 301.6104(e)–1, as applicable.

(b) Widely available—(1) In general. A

tax-exempt organization makes its

application for tax exemption and/or an

annual information return widely

available if the organization uses a

method specified in paragraph (b)(2) of

this section or in a revenue procedure

or other form of guidance issued by the

Commissioner, and if the organization

satisfies the requirements of paragraph

(b)(3) of this section.

(2) Internet posting. A tax-exempt

organization can make its application

for tax exemption and/or an annual

information return widely available by

posting the application or return on a

World Wide Web page that the taxexempt organization establishes and

maintains or by having the application

or return posted, as part of a database of

similar documents of other tax-exempt

organizations, on a World Wide Web

page established and maintained by

another entity. In order for the

application or return to be widely

available through an Internet posting,

the entity maintaining the World Wide

Web page must have procedures for

ensuring the reliability and accuracy of

the application or return that it posts on

the page and must take reasonable

precautions to prevent alteration,

destruction or accidental loss of the

application or return posted on its page.

Furthermore, the application or return

will be considered widely available only

if—

(i) It is posted in the same format used

by the Internal Revenue Service to post

forms and publications on the Internal

Revenue Service World Wide Web page;

(ii) The World Wide Web page

through which it is available clearly

informs readers that the document is

available and provides instructions for

downloading it;

(iii) When downloaded and printed in

hard copy, the application or return is

in substantially the same form as the

original application or return, and

contains the same information provided

in the original application or return

filed with the Internal Revenue Service

(except information withheld pursuant

to § 301.6104(e)–1(b)(4)(i) (the names

and addresses of contributors listed on

the annual information), Schedule A of

Form 990–BL and information on the

application for tax exemption required

to be withheld under section

6104(a)(1)(D) and § 301.6104(e)–1(b)(3)

(trade secrets and similar information));

and

(iv) A person can access and

download the application or return

without payment of a fee to the

organization maintaining the World

Wide Web page.
50540 Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules

(3) Notice requirement. If a taxexempt organization has made its

application for tax exemption and/or an

annual information return otherwise

widely available it must tell any

individual requesting a copy where the

documents are available (including the

address on the World Wide Web, if

applicable). If the request is made in

person, the organization shall provide

such notice to the individual

immediately. If the request is made in

writing, the notice shall be provided

within 7 days of receiving the request.

(c) Effective date. This section is

effective beginning 60 days after its

publication as a final regulation in the

Federal Register.

§ 301.6104(e)–3 Tax-exempt organization

subject to harassment campaign.

(a) In general. If the key district

director for the district where the

organization’s principal office is located

determines that the organization is the

subject of a harassment campaign and

compliance with the requests that are

part of the harassment campaign would

not be in the public interest, a taxexempt organization is not required to

fulfill a request (as otherwise required

by § 301.6104(e)–1(a)) for a copy that it

reasonably believes is part of the

campaign.

(b) Harassment. A group of requests

for an organization’s application for tax

exemption or annual information

returns is indicative of a harassment

campaign if the requests are part of a

single coordinated effort to disrupt the

operations of a tax-exempt organization

rather than to collect information about

the organization. Whether a group of

requests constitutes a harassment

campaign depends on the relevant facts

and circumstances. Facts and

circumstances that indicate the

organization is the subject of a

harassment campaign include: a sudden

increase in the number of requests; an

extraordinary number of requests made

through form letters or similarly worded

correspondence; evidence of a purpose

to deter significantly the organization’s

employees or volunteers from pursuing

the organization’s exempt purpose;

requests that contain language hostile to

the organization; direct evidence of bad

faith by organizers of the purported

harassment campaign; evidence that the

organization has already provided the

requested documents to a member of the

purported harassing group; and a

demonstration by the tax-exempt

organization that it routinely provides

copies of its documents upon request.

(c) Special rule for multiple requests

from a single individual or address. A

tax-exempt organization may disregard

any request for copies of all or part of

any document beyond the first two

received within any 30-day-period or

the first four received within any oneyear-period from the same individual or

the same address, regardless of whether

the key district director has determined

that the organization is subject to a

harassment campaign.

(d) Harassment determination

procedure. A tax-exempt organization

may apply for a determination that it is

the subject of a harassment campaign by

submitting a signed application to the

key district director for the key district

where the organization’s principal office

is located. The application shall consist

of a written statement giving the

organization’s name, address, employer

identification number, and the name,

address and telephone number of the

person to contact regarding the

application, and describing in detail the

facts and circumstances that the

organization believes support a

determination that the organization is

subject to a harassment campaign. The

organization may suspend compliance

with respect to any request for a copy

of its documents based on its reasonable

belief that such request is part of a

harassment campaign, provided that the

organization files an application for a

determination within 5 days from the

day the organization first suspends

compliance with respect to a request

that is part of the alleged campaign. In

addition, the organization may suspend

compliance with any request it

reasonably believes to be part of a

harassment campaign until it receives a

response to its application for a

harassment campaign determination.

(e) Effect of a harassment

determination. If the appropriate key

district director determines that a taxexempt organization is the subject of a

harassment campaign, such organization

is not required to comply with any

request for copies that it reasonably

believes is part of the campaign. This

determination may be subject to other

terms and conditions set forth by the

key district director. A person (as

defined in section 6652(c)(4)(C)) shall

not be liable for any penalty under

sections 6652(c)(1)(C), (D) or 6685 for

failing to timely provide a copy of

documents in response to a request

covered in a request for a harassment

determination if the organization fulfills

the request within 30 days of receiving

a determination from the key district

director that the organization is not

subject to a harassment campaign.

Notwithstanding the preceding

sentence, if the key district director

further determines that the organization

did not have a reasonable basis for

requesting a determination that it was

subject to a harassment campaign or

reasonable belief that a request was part

of the campaign, the person (as defined

in section 6652(c)(4)(C)) remains liable

for any penalties that result from not

providing the copies in a timely fashion.

(f) Examples. The provisions of this

section may be further illustrated by the

following examples.

Example 1. V, a tax-exempt organization,

receives an average of 25 requests per month

for copies of its three most recent information

returns. In the last week of May, V is

mentioned in a national news magazine story

that discusses information contained in V’s

1996 information return. From June 1

through June 30, 1997 V receives 200

requests for a copy of its documents. Other

than the sudden increase in the number of

requests for copies, there is no other evidence

to suggest that the requests are part of an

organized campaign to disrupt V’s

operations. Although fulfilling the requests

will place a burden on V, the facts and

circumstances do not show that V is subject

to a harassment campaign. Therefore, V must

respond timely to each of the 200 requests it

receives in June.

Example 2. Y is a tax-exempt organization

that receives an average of 10 requests a

month for copies of its annual information

returns. From March 1, 1997 to March 31,

1997, Y receives 25 requests for copies of its

documents. Fifteen of the requests come from

individuals Y knows to be active members of

the board of organization X. In the past X has

opposed most of the positions and policies

that Y advocates. None of the requesters have

asked for copies of documents from Y during

the past year. Y has no other information

about the requesters. Although the facts and

circumstances show that some of the

individuals making requests are hostile to Y,

they do not show that the individuals have

organized a campaign that will place enough

of a burden on Y to disrupt its activities.

Therefore, Y must respond to each of the 25

requests it receives in March.

Example 3. The facts are the same as in

Example 2, except that during March 1997,

Y receives 100 requests. In addition to the

fifteen requests from members of

organization X’s board, 75 of the requests are

similarly worded form letters. Y discovers

that several individuals associated with X

have urged the X’s members and supporters,

via the Internet, to submit as many requests

for a copy of Y’s annual information returns

as they can. The message circulated on the

Internet provides a form letter that can be

used to make the request. Both the appeal via

the Internet and the requests for copies

received by Y contain hostile language.

During the same year but before the 100

requests were received, Y provided copies of

its annual information returns to the

headquarters of X. The facts and

circumstances show that the 75 form letter

requests are coordinated for the purpose of

disrupting Y’s operations, and not to collect

information that has already been provided

to an association representing the requesters’

interests. Thus, the fact and circumstances

show that Y is the subject of an organized
Federal Register / Vol. 62, No. 187 / Friday, September 26, 1997 / Proposed Rules 50541

harassment campaign. To confirm that it may

disregard the 90 requests that constitute the

harassment campaign, Y must apply to the

district director for a determination. Y may

disregard the 90 requests while the

application is pending and after the

determination is received. However, it must

respond within the applicable time limits to

the 10 requests it received in March that were

not part of the harassment campaign.

Example 4. The facts are the same as in

Example 3, except that Y receives 5

additional requests from representatives of

the news media. In the past, some of these

representatives have published articles

criticizing Y. Some of these articles were

hostile to Y. Normally, the Internal Revenue

Service will not consider a tax-exempt

organization to be reasonable under

paragraph (d) of this section if it disregards

requests from members of the news media.

There are no additional facts that

demonstrate that Y could reasonably believe

the requests from the news media to be part

of X’s harassment campaign. Thus, although

Y is the subject of a harassment campaign, it

must respond within the applicable time

limits to the 5 requests that it received from

representatives of the news media.

(g) Effective date. This section is

effective beginning 60 days after its

publication as a final regulation in the

Federal Register.

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

[FR Doc. 97–25492 Filed 9–25–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF LABOR

Mine Safety and Health Administration

30 CFR Part 75

Self-Rescue Devices; Use and

Location Requirements

AGENCY: Mine Safety and Health

Administration, Labor.

ACTION: Notice of a draft policy change;

request for comments.

SUMMARY: The Mine Safety and Health

Administration (MSHA) is requesting

comments on a change to a proposed

policy letter (PPL) relating to the

approval guidelines for storage plans for

Self-Contained Self-Rescue (SCSR)

Devices in underground coal mines.

MSHA is publishing this notice to

voluntarily afford an opportunity for

interested persons to comment on the

PPL before its anticipated issuance and

effective date.

DATES: Submit all comments on or

before November 25, 1997.

ADDRESSES: Comments may be

transmitted by electronic mail, fax or

mail. Comments by electronic mail must

be clearly identified as such and sent to

this e-mail address: psilvey@msha.gov.

Comments by fax must be clearly

identified as such and sent to: Mine

Safety and Health Administration,

Office of Standards, Regulations and

Variances, 703–235–5551. Send mail

comments to: Mine Safety and Health

Administration, Office of Standards,

Regulations and Variances, Room 631,

4015 Wilson Boulevard, Arlington,

Virginia 22203–1984. Interested persons

are encouraged to supplement written

comments with computer files or disks;

please contact the Agency with any

questions about format.

FOR FURTHER INFORMATION CONTACT:

Milton D. Conley, Division of Health,

Coal Mine Safety and Health, (703) 235–

1358.

SUPPLEMENTARY INFORMATION: MSHA

updates its policies for enforcement of

safety and health regulations through

Program Policy Letters (PPLs). These

PPLs are Agency interpretations of what

existing MSHA regulations require; they

are not new regulations. Therefore, PPLs

do not impose new requirements, but

explain or clarify how regulations work

or apply in a particular situation. These

PPLs are used by MSHA inspectors,

miners, mine operators, and mining

equipment manufacturers as guidance

in determining how best to comply with

MSHA regulations.

To increase public participation in

selected draft PPLs, MSHA is

voluntarily requesting comments and

suggestions from the public, especially

from people who would be directly

affected by the PPLs. By this notice,

MSHA is affording an opportunity for

public comment on a draft PPL that

addresses the storage plans for selfcontained self-rescuers in underground

coal mines. MSHA will consider all

timely submitted comments before

finalizing the PPL.

I. Background

MSHA standards at 30 CFR 75.1714

require, in part, that each mine operator

make available to each miner who

enters the mine an approved SelfContained Self-Rescue (SCSR) device

which is adequate to protect the miner

for one hour or longer. Section 75.1714–

2 addresses use and location

requirements for these devices. Under

this standard, the devices must be worn,

carried, or kept within 25 feet of the

miners, unless a storage plan has been

approved by the district manager.

The present SCSR storage plan policy,

as outlined in Volume V of MSHA’s

Program Policy Manual, requires the

storage cache of one-hour SCSRs to be

within 5 minutes travel time of the

affected miners on a working section.

This policy also allows for up to 10

minutes travel time to the SCSR storage

cache for miners in outby areas. The

SCSR storage caches are required to

contain a number of devices at least

equal to the number of miners who may

be required to use the devices at any

given time. The travel time and distance

to the SCSR storage cache is determined

by using an Escapeway and Distance

Chart.

In 1977, MSHA proposed, as part of

its rulemaking development of the SCSR

standard, that miners wear, carry or

keep the one-hour SCSR devices within

25 feet. Those devices (referred to as

first generation SCSRs) measure

approximately 10.5′′ x 7.75′′ x 3.375′′

and weigh about 8.5 pounds. By way of

comparison, these devices are about

three times the size and weight of the

approved filter-type self-rescue devices

that miners had been required to wear

or carry under the previous regulations.

Comments from the mining industry

expressed concern that the size and

weight of the one-hour SCSR devices

available at that time made it

impractical for miners to wear, carry or

keep these devices within 25 feet, and

in some cases exposed miners to a

hazard. As a result of these concerns,

the final rule includes provisions for

MSHA, upon request from a mine

operator, to approve storage plans on a

mine-by-mine basis, allowing miners to

be more than 25 feet from a one-hour

SCSR device. See 30 CFR 75.1714–2(e).

This provision also requires mine

operators to submit specific information

to justify a storage plan, and requires

miners who are further than 25 feet from

their one-hour SCSRs to wear or carry

an approved filter-type self-rescuer.

In an effort to improve SCSR

technology, a joint government task

force was formed in 1984. Its primary

charge was to determine if feasible

technology existed to develop a onehour SCSR device that was smaller and

lighter than the first generation devices,

and therefore could be more readily

worn, carried, or kept within 25 feet of

miners during the course of their work.

The task force members included

representatives from the Bureau of

Mines (BOM), the National Institute for

Occupational Safety and Health

(NIOSH), and MSHA. As a part of this

effort, the task force members worked

with representatives from the various

SCSR manufacturers, mine operators’

associations, and the United Mine

Workers of America (UMWA). This task

force work led to the development, by

the CSE Corporation of the CSE SR–100,

a second generation one-hour SCSR

device measuring approximately 7.75′′ x

5.5′′ x 4.0′′ and weighing about 5.7