[Federal Register Volume 62, Number 186 (Thursday, September 25, 1997)]
[Notices]
[Page 50434]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-25491]



[[Page 50434]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Delegation Order No. 113 (Rev. 14)]


Delegation of Authority

AGENCY: Internal Revenue Service.

ACTION: Delegation of authority.

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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