12202 Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 

SUPPLEMENTARY INFORMATION: This rule 

implements section 7045(c) of Public 

Law 112–74 by amending ITAR 

§ 126.1(j) to clarify that U.S. policy on 

arms exports to the Government of Haiti 

includes the Coast Guard as an eligible 

end-user. Therefore, ‘‘to include the 

Coast Guard’’ is added to § 126.1(j)(1). In 

addition, in paragraph (j)(2), the word 

‘‘exemptions’’ is replaced with 

‘‘exceptions,’’ as it more accurately 

describes the listing in paragraph (j)(1). 

Regulatory Analysis and Notices 

Administrative Procedure Act 

The Department of State is of the 

opinion that controlling the import and 

export of defense articles and services is 

a foreign affairs function of the United 

States Government and that rules 

implementing this function are exempt 

from § 553 (Rulemaking) and § 554 

(Adjudications) of the Administrative 

Procedure Act. Since the Department is 

of the opinion that this rule is exempt 

from 5 U.S.C. 553, it is the view of the 

Department of State that the provisions 

of § 553(d) do not apply to this 

rulemaking. Therefore, this rule is 

effective upon publication. The 

Department also finds that, given the 

national security issues surrounding 

U.S. policy towards the Government of 

Haiti, notice and public procedure on 

this rule would be impracticable, 

unnecessary, or contrary to the public 

interest; for the same reason, the rule 

will be effective immediately. See 5 

U.S.C. 808(2). 

Regulatory Flexibility Act 

Since this amendment is not subject 

to 5 U.S.C. 553, it does not require 

analysis under the Regulatory 

Flexibility Act. 

Unfunded Mandates Act of 1995 

This amendment does not involve a 

mandate that will result in the 

expenditure by state, local, and tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

in any year and it will not significantly 

or uniquely affect small governments. 

Therefore, no actions were deemed 

necessary under the provisions of the 

Unfunded Mandates Reform Act of 

1995. 

Small Business Regulatory Enforcement 

Fairness Act of 1996 

This amendment has been found not 

to be a major rule within the meaning 

of the Small Business Regulatory 

Enforcement Fairness Act of 1996. 

Executive Orders 12372 and 13132 

This amendment will 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, in 

accordance with Executive Order 13132, 

it is determined that this amendment 

does not have sufficient federalism 

implications to require consultations or 

warrant the preparation of a federalism 

summary impact statement. The 

regulations implementing Executive 

Order 12372 regarding 

intergovernmental consultation on 

Federal programs and activities do not 

apply to this amendment. 

Executive Order 12866 

The Department is of the opinion that 

controlling the import and export of 

defense articles and services is a foreign 

affairs function of the United States 

Government and that rules governing 

the conduct of this function are exempt 

from the requirements of Executive 

Order 12866. However, the Department 

has reviewed the rule to ensure its 

consistency with the regulatory 

philosophy and principles set forth in 

the Executive Order. 

Executive Order 12988 

The Department of State has reviewed 

the amendment in light of sections 3(a) 

and 3(b)(2) of Executive Order 12988 to 

eliminate ambiguity, minimize 

litigation, establish clear legal 

standards, and reduce burden. 

Executive Order 13563 

The Department of State has 

considered this rule in light of 

Executive Order 13563, dated January 

18, 2011, and affirms that this regulation 

is consistent with the guidance therein. 

Executive Order 13175 

The Department has determined that 

this rulemaking will not have tribal 

implications, will not impose 

substantial direct compliance costs on 

Indian tribal governments, and will not 

preempt tribal law. Accordingly, 

Executive Order 13175 does not apply 

to this rulemaking. 

Paperwork Reduction Act 

This rule does not impose any new 

reporting or recordkeeping requirements 

subject to the Paperwork Reduction Act, 

44 U.S.C. chapter 35. 

List of Subjects in 22 CFR Part 126 

Arms and munitions, Exports. 

Accordingly, for the reasons set forth 

above, Title 22, Chapter I, Subchapter 

M, part 126 is amended as follows: 

PART 126—GENERAL POLICIES AND 

PROVISIONS 

■ 1. The authority citation for part 126 

is revised to read as follows: 

Authority: Secs. 2, 38, 40, 42, and 71, Pub. 

L. 90–629, 90 Stat. 744 (22 U.S.C. 2752, 2778, 

2780, 2791, and 2797); E.O. 11958, 42 FR 

4311; 3 CFR, 1977 Comp., p. 79; 22 U.S.C. 

2651a; 22 U.S.C. 287c; E.O. 12918, 59 FR 

28205; 3 CFR, 1994 Comp., p. 899; Sec. 1225, 

Pub. L. 108–375; Sec. 7089, Pub. L. 111–117; 

Sec. 7045, Pub. L. 112–74. 

■ 2. Section 126.1 is amended by 

revising paragraphs (j)(1)(i) and (j)(2) to 

read as follows: 

§ 126.1 Prohibited exports, imports, and 

sales to or from certain countries. 

* * * * * 

(j) Haiti. (1) * * * 

(i) Defense articles and defense 

services intended solely for the support 

of or use by security units that operate 

under the command of the Government 

of Haiti, to include the Coast Guard; 

* * * * * 

(2) All shipments of arms and related 

materials consistent with the above 

exceptions shall only be made to 

Haitian security units as designated by 

the Government of Haiti, in 

coordination with the U.S. Government. 

* * * * * 

Dated: February 21, 2012. 

Rose E. Gottemoeller, 

Acting Under Secretary, Arms Control and 

International Security, Department of State. 

[FR Doc. 2012–4855 Filed 2–28–12; 8:45 am] 

BILLING CODE 4710–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9581] 

RIN 1545–BG60 

Public Inspection of Material Relating 

to Tax-Exempt Organizations 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations pertaining to the public 

inspection of material relating to taxexempt organizations and final 

regulations pertaining to the public 

inspection of written determinations 

and background file documents. These 

regulations are necessary to clarify rules 

relating to information and materials 

made available by the IRS for public 

inspection under the Internal Revenue 


tkelley on DSK3SPTVN1PROD with RULES
Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 12203 

Code (Code). The final regulations affect 

certain organizations exempt from 

Federal income tax, organizations that 

were exempt but are no longer exempt 

from Federal income tax, and 

organizations that were denied taxexempt status. 

DATES: Effective Date: These regulations 

are effective on February 29, 2012. 

FOR FURTHER INFORMATION CONTACT: 

Mary Ellen Keys, (202) 622–4570 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to the Procedure and Administration 

Regulations (26 CFR part 301). Section 

6104(a) of the Code relates to 

information pertaining to tax-exempt 

organizations made available by the IRS 

for public inspection. Section 6110 of 

the Code relates to information 

pertaining to written determinations 

made publicly available by the IRS. 

These final regulations amend 

§§ 301.6104(a)–1(i) and 301.6110–1(a) to 

eliminate the portions of the previous 

regulations that the United States Court 

of Appeals for the District of Columbia 

Circuit, in Tax Analysts v. IRS, 350 F.3d 

100 (D.C. Cir. 2003), held violated 

section 6110 of the Code. Prior to the 

Tax Analysts decision, the IRS relied on 

those regulations to withhold letter 

rulings denying or revoking tax-exempt 

status from public inspection under 

section 6110. In accordance with the 

Tax Analysts decision, the IRS now 

makes those letter rulings available for 

public inspection pursuant to section 

6110. These final regulations also 

update § 301.6104(a)–1 to conform to 

other current laws and administrative 

practices. 

The final regulations affect 

organizations exempt from Federal 

income tax under section 501(a) or 

section 527, organizations that were 

exempt but are no longer exempt from 

Federal income tax, and organizations 

that were denied tax-exempt status. 

A notice of proposed rulemaking 

(REG–116215–07) was published in the 

Federal Register (72 FR 45394–01) on 

August 14, 2007. One comment was 

received from the public in response to 

the notice of proposed rulemaking. This 

comment was considered and is 

available for public inspection at 

www.regulations.gov or upon request. 

No public hearing was requested or 

held. In this Treasury decision, the 

proposed regulations are adopted as 

revised in this preamble. 

Summary of Comment and Explanation 

of Changes Made to the Proposed 

Regulation 

The comment suggested that the 

proposed revisions did not accomplish 

the objective stated in the summary to 

the notice of proposed rulemaking, 

because § 301.6110–1(a) was not 

changed. The comment urged that 

§ 301.6110–1(a) be revised to delete 

everything after the sentence that 

concludes ‘‘section 6104,’’ which 

immediately precedes the portion of the 

regulation that the court held violated 

the statute in Tax Analysts. The 

comment further suggested that, because 

no changes were made to the section 

6110 regulations, paragraph (f) of 

§ 301.6104(a)–1 should be revised to 

reflect the decision in Tax Analysts. In 

response to the comment, paragraph (f) 

of § 301.6104(a)–1 is revised to explain 

that negative determinations issued to 

organizations that applied for an 

exemption from Federal income tax are 

included among the written 

determinations that are made available 

under section 6110. No changes were 

made to § 301.6110–1(a) in response to 

the comment because the language in 

the notice of proposed rulemaking and 

these final regulations already is 

consistent with the substance of the 

comment. 

These final regulations also include 

minor, nonsubstantive revisions that 

vary from the text of the proposed 

regulations. Paragraph (a) of 

§ 301.6104(a)–1 of these final 

regulations is revised to make clear that, 

in the past, some applications were 

destroyed and therefore are not 

available for inspection. Paragraph (c)(4) 

of § 301.6104(a)–1 of these final 

regulations is revised to include among 

the information pertaining to an 

organization’s status that is open to 

public inspection under section 6104(a) 

any letter or document issued by the IRS 

relating to exempt operating foundation 

status under section 4940(d)(2). Also, 

because the IRS no longer issues 

advance and final rulings, the reference 

to ‘‘final determination letter’’ in 

§ 301.6104(a)–1(c)(4) is revised to read 

‘‘determination letter.’’ 

Special Analyses 

It has been determined that these final 

regulations are not a significant 

regulatory action as defined in 

Executive Order 12866, as 

supplemented by Executive Order 

13563. Therefore, a regulatory 

assessment is not required. It has also 

been determined that section 553(b) of 

the Administrative Procedure Act (5 

U.S.C. chapter 5) does not apply to these 

regulations and, because these 

regulations do not include a collection 

of information, the Regulatory 

Flexibility Act (5 U.S.C. chapter 6) does 

not apply. Therefore, a regulatory 

flexibility analysis is not required. 

Pursuant to section 7805(f) of the Code, 

the notice of proposed rulemaking 

preceding these final regulations was 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comments on its 

impact on small businesses. 

Drafting Information 

The principal author of these final 

regulations is Mary Ellen Keys, Office of 

the Associate Chief Counsel (Procedure 

& Administration). 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR part 301 is 

amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

■ Paragraph 1. The authority citation 

for part 301 continues to read as 

follows: 

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

■ Par. 2. § 301.6104(a)–1 is revised to 

read as follows: 

§ 301.6104(a)–1 Public inspection of 

material relating to tax-exempt 

organizations. 

(a) Applications for exemption from 

Federal income tax, applications for a 

group exemption letter, and supporting 

documents. If the Internal Revenue 

Service determines that an organization 

described in section 501(c) or section 

501(d) is exempt from Federal income 

tax for any taxable year, the application 

upon which the determination is based, 

together with any supporting 

documents, shall be open to public 

inspection. Such applications and 

supporting documents shall be open for 

public inspection even after any 

revocation of the Internal Revenue 

Service’s determination that the 

organization is exempt from Federal 

income tax. In the past, some 

applications were destroyed and 

therefore are not available for 

inspection. For purposes of determining 

the availability for public inspection, a 

claim for exemption from Federal 

income tax filed to re-establish exempt 

status after denial thereof under the 


tkelley on DSK3SPTVN1PROD with RULES
12204 Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 

provisions of section 503 or 504 (as in 

effect on December 31, 1969), or under 

the corresponding provisions of any 

prior revenue law, is considered an 

application for exemption from Federal 

income tax. 

(b) Notices of status filed by political 

organizations. If, in accordance with 

section 527(i), an organization notifies 

the Internal Revenue Service that it is a 

political organization as described in 

section 527, exempt from Federal 

income tax for any taxable year, the 

notice of status filed by the political 

organization shall be open to public 

inspection. 

(c) Letters or documents issued by the 

Internal Revenue Service with respect to 

an application for exemption from 

Federal income tax. If an application for 

exemption from Federal income tax is 

filed with the Internal Revenue Service 

after October 31, 1976, and is open to 

public inspection under paragraph (a) of 

this section, then any letter or document 

issued to the applicant by the Internal 

Revenue Service that relates to the 

application is also open to public 

inspection. For rules relating to when a 

letter or document is issued, see 

§ 301.6110–2(h). Letters or documents to 

which this paragraph (c) applies 

include, but are not limited to— 

(1) Favorable rulings and 

determination letters, including group 

exemption letters, issued in response to 

applications for exemption from Federal 

income tax; 

(2) Technical advice memoranda 

issued with respect to the approval, or 

subsequent approval, of an application 

for exemption from Federal income tax; 

(3) Letters issued in response to an 

application for exemption from Federal 

income tax (including applications for a 

group exemption letter) that propose a 

finding that the applicant is not entitled 

to be exempt from Federal income tax, 

if the applicant is subsequently 

determined, on the basis of that 

application, to be exempt from Federal 

income tax; and 

(4) Any letter or document issued by 

the Internal Revenue Service relating to 

an organization’s status as an 

organization described in section 509(a), 

4940(d)(2), 4942(j)(3), or 4943(f), 

including a determination letter that the 

organization is or is not a private 

foundation. 

(d) Requirement of exempt status. An 

application for exemption from Federal 

income tax (including applications for a 

group exemption letter), supporting 

documents, and letters or documents 

issued by the Internal Revenue Service 

that relate to the application shall not be 

open to public inspection before the 

organization is determined, on the basis 

of that application, to be exempt from 

Federal income tax for any taxable year. 

If an organization is determined to be 

exempt from Federal income tax for any 

taxable year, these materials shall not be 

withheld from public inspection on the 

basis that the organization is 

subsequently determined not to be 

exempt for any other taxable year. 

(e) Documents included in the term 

‘‘application for exemption from 

Federal income tax.’’ For purposes of 

this section— 

(1) Prescribed application form. If a 

form is prescribed for an organization’s 

application for exemption from Federal 

income tax, the application includes the 

form and all documents and statements 

that the Internal Revenue Service 

requires to be filed with the form, any 

amendments or revisions to the original 

application, or any resubmitted 

applications where the original 

application was submitted in draft form 

or was withdrawn. An application 

includes an application for 

reinstatement of tax-exempt status after 

an organization’s tax-exempt status has 

been revoked pursuant to section 

6033(j). An application submitted in 

draft form or an application submitted 

and later withdrawn is not considered 

an application. 

(2) No prescribed application form. If 

no form is prescribed for an 

organization’s application for exemption 

from Federal income tax, the 

application includes the submission by 

letter requesting recognition of tax 

exemption and any statements or 

documents as prescribed by Revenue 

Procedure 2011–9, IRB 2011–2 (January 

10, 2011), or any successor guidance 

describing procedures for application 

for exempt status pursuant to section 

501 and section 521 of the Internal 

Revenue Code. See § 601.601(d)(2)(ii)(b). 

(3) Application for a Group 

Exemption Letter. The application for a 

group exemption letter includes the 

letter submitted by or on behalf of 

subordinate organizations that seek 

exempt status pursuant to a group 

exemption letter and any statements or 

documents as prescribed by Revenue 

Procedure 80–27, 1980–1 CB 677 (June 

20, 1980), and any successor guidance. 

See § 601.601(d)(2)(ii)(b). 

(4) Notice of status filed under section 

527(i). For purposes of this section, 

documents included in the term ‘‘notice 

of status filed under section 527(i)’’ 

include— 

(i) Form 8871, ‘‘Political Organization 

Notice of Section 527 Status;’’ 

(ii) Form 8453–X, ‘‘Declaration of 

Electronic Filing of Notice of Section 

527 Status;’’ and 

(iii) Any other additional forms or 

documents that the Internal Revenue 

Service may prescribe. 

(f) Material open to public inspection 

under section 6110. Under section 6110, 

certain written determinations, 

including negative determinations 

issued to organizations that applied for 

an exemption from Federal income tax, 

issued by the Internal Revenue Service 

are made available for public 

inspection. Section 6110 does not apply, 

however, to material that is open to 

public inspection under section 6104. 

See sections 6104(a)(1) and 6110(l)(1). 

(g) Supporting documents defined. 

For purposes of this section, 

‘‘supporting documents,’’ with respect 

to an application for exemption from 

Federal income tax, means any 

statement or document not described in 

paragraph (e) of this section that is 

submitted by the organization or group 

in support of its application prior to a 

determination described in paragraph 

(a) of this section. Items submitted in 

connection with an application in draft 

form, or with an application submitted 

and later withdrawn, are not supporting 

documents. There are no supporting 

documents with respect to Notices of 

Status filed by political organizations. 

(h) Statement of exempt status. For 

efficient tax administration, the Internal 

Revenue Service may publish, in paper 

or electronic format, the names of 

organizations currently recognized as 

exempt from Federal income tax, 

including organizations recognized as 

exempt from Federal income tax under 

particular paragraphs of section 501(c) 

or section 501(d). In addition to having 

the opportunity to inspect material 

relating to an organization exempt from 

Federal income tax, a person may 

request a statement, or the Internal 

Revenue Service may disclose, in 

response to or in anticipation of a 

request, the following information— 

(1) The subsection and paragraph of 

section 501 (or the corresponding 

provision of any prior revenue law) 

under which the organization or group 

has been determined, on the basis of an 

application open to public inspection, 

to qualify for exemption from Federal 

income tax; and 

(2) Whether an organization or group 

is currently recognized as exempt from 

Federal income tax. 

(i) Publication of non-exempt status. 

(1) For publication of the notice of the 

revocation of a determination that an 

organization is described in section 

501(c)(3), see section 7428(c). 

(2) For publication of a list including 

any organization the tax exemption of 

which is revoked for failure to file 


tkelley on DSK3SPTVN1PROD with RULES
Federal Register / Vol. 77, No. 40 / Wednesday, February 29, 2012 / Rules and Regulations 12205 

required returns or notices for three 

consecutive years, see section 6033(j). 

(3) For publication of notice of 

suspension of tax exemption of terrorist 

organizations, see section 501(p). 

(j) Withholding of certain information 

from public inspection. For rules 

relating to certain information contained 

in an application for exemption from 

Federal income tax and supporting 

documents that will be withheld from 

public inspection, see § 301.6104(a)– 

5(a). 

(k) Procedures for inspection. For 

rules relating to procedures for public 

inspection of applications for exemption 

from Federal income tax and supporting 

documents, see § 301.6104(a)–6. 

(l) Effective/applicability date. The 

rules of this section apply February 29, 

2012. 

■ Par. 3. § 301.6110–1 is amended by 

revising paragraph (a) and adding 

paragraph (d) to read as follows: 

§ 301.6110–1 Public inspection of written 

determinations and background file 

documents. 

(a) General rule. Except as provided in 

§ 301.6110–3, relating to deletion of 

certain information, § 301.6110–5(b), 

relating to actions to restrain disclosure, 

paragraph (b)(2) of this section, relating 

to technical advice memoranda 

involving civil fraud and criminal 

investigations, and jeopardy and 

termination assessments, and paragraph 

(b)(3) of this section, relating to general 

written determinations relating to 

accounting or funding periods and 

methods, the text of any written 

determination (as defined in 

§ 301.6110–2(a)) issued pursuant to a 

request postmarked or hand delivered 

after October 31, 1976, shall be open to 

public inspection in the places provided 

in paragraph (c)(1) of this section. The 

text of any written determination issued 

pursuant to a request postmarked or 

hand delivered before November 1, 

1976, shall be open to public inspection 

pursuant to section 6110(h) and 

§ 301.6110–6, when funds are 

appropriated by Congress for such 

purpose. The procedures and rules set 

forth in §§ 301.6110–1 through 

301.6110–5 and § 301.6110–7 do not 

apply to written determinations issued 

pursuant to requests postmarked or 

hand delivered before November 1, 

1976, unless § 301.6110–6 states 

otherwise. There shall also be open to 

public inspection in each place of 

public inspection an index to the 

written determinations subject to 

inspection at such place. Each such 

index shall be arranged by section of the 

Internal Revenue Code, related statute 

or tax treaty and by subject matter 

description within such section in such 

manner as the Commissioner may from 

time to time provide. The Commissioner 

shall not be required to make any 

written determination or background 

file document open to public inspection 

pursuant to section 6110 or refrain from 

disclosure of any such documents or 

any information therein, except as 

provided by section 6110 or with 

respect to a discovery order made in 

connection with a judicial proceeding. 

The provisions of section 6110 shall not 

apply to material that is open to public 

inspection under section 6104. See 

section 6110(l)(1). 

* * * * * 

(d) Effective/applicability date. The 

rules of paragraph (a) apply February 

29, 2012. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: February 15, 2012. 

Emily S. McMahon, 

Acting Assistant Secretary of the Treasury, 

Tax Policy. 

[FR Doc. 2012–4740 Filed 2–28–12; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2010–0423; FRL–9338–3] 

Mevinphos; Order Revoking 

Tolerances 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Order of revocation. 

SUMMARY: EPA is revoking all the 

tolerances for the pesticide mevinphos. 

EPA previously required data to be 

submitted to support these tolerances. 

However, no person submitted timely 

notice to EPA of intent to provide the 

required data. 

DATES: This order of revocation is 

effective February 29, 2012. Objections 

and requests for hearings must be 

received on or before April 30, 2012, 

and must be filed in accordance with 

the instructions provided in 40 CFR part 

178 (see also Unit I.B. of the 

SUPPLEMENTARY INFORMATION). 

ADDRESSES: EPA has established a 

docket for this action under docket 

identification (ID) number EPA–HQ– 

OPP–2010–0423. All documents in the 

docket are listed in the docket index 

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

Although listed in the index, some 

information is not publicly available, 

e.g., Confidential Business Information 

(CBI) or other information whose 

disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, is not placed on 

the Internet and will be publicly 

available only in hard copy form. 

Publicly available docket materials are 

available in the electronic docket at 

http://www.regulations.gov, or, if only 

available in hard copy, at the OPP 

Regulatory Public Docket in Rm. S– 

4400, One Potomac Yard (South Bldg.), 

2777 S. Crystal Dr., Arlington, VA. The 

Docket Facility is open from 8:30 a.m. 

to 4 p.m., Monday through Friday, 

excluding legal holidays. The Docket 

Facility telephone number is (703) 305– 

5805. 

FOR FURTHER INFORMATION CONTACT: 

Joseph Nevola, Pesticide Re-evaluation 

Division (7508P), Office of Pesticide 

Programs, Environmental Protection 

Agency, 1200 Pennsylvania Ave. NW., 

Washington, DC 20460–0001; telephone 

number: (703) 308–8037; email address: 

nevola.joseph@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this action apply to me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. Potentially 

affected entities may include, but are 

not limited to: 

• Crop production (NAICS code 111). 

• Animal production (NAICS code 

112). 

• Food manufacturing (NAICS code 

311). 

• Pesticide manufacturing (NAICS 

code 32532). 

This listing is not intended to be 

exhaustive, but rather provides a guide 

for readers regarding entities likely to be 

affected by this action. Other types of 

entities not listed in this unit could also 

be affected. The North American 

Industrial Classification System 

(NAICS) codes have been provided to 

assist you and others in determining 

whether this action might apply to 

certain entities. If you have any 

questions regarding the applicability of 

this action to a particular entity, consult 

the person listed under FOR FURTHER

INFORMATION CONTACT. 

B. How can I file an objection or hearing 

request? 

Under the Federal Food, Drug, and 

Cosmetic Act (FFDCA) section 408(g), 

21 U.S.C. 346a, any person may file an 

objection to any aspect of this order and 

may also request a hearing on those 

objections. You must file your objection 


tkelley on DSK3SPTVN1PROD with RULES