Source: http://taxtv.com/code/01573-USCODE-2011-title26-subtitleF-chap61-subchapB-sec6104/
Timestamp: 2017-03-25 19:30:22
Document Index: 61548577

Matched Legal Cases: ['§6104', '§6104', '§6104', '§75', '§101', '§1022', '§1201', '§1307', '§1906', '§4', '§1', '§703', '§1', '§306', '§491', '§10702', '§1313', '§6019', '§1004', '§1', '§1', '§312', '§3', '§1201', '§3', '§3', '§3', '§3', '§1201', '§1224', '§1224', '§3', '§3', '§3', '§1', '§1', '§1', '§3', '§2', '§1', '§3', '§3', '§1', '§2', '§1', '§3', '§2', '§6019', '§6019', '§1313', '§1313', '§491', '§306', '§1', '§1', '§1', '§4', '§1201', '§1307', '§1022', '§1022', '§1022', '§1225', '§1', '§312', '§7', '§6104']

IRC §6104. Publicity of information required from certain exempt organizations and certain trusts - TaxTV.com
IRC §6104. Publicity of information required from certain exempt organizations and certain trusts
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The information required to be furnished by sections 6033, 6034, and 6058, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Secretary may prescribe. Nothing in this subsection shall authorize the Secretary to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a) or a political organization exempt from taxation under section 527) which is required to furnish such information. In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization. In the case of a trust which is required to file a return under section 6034(a), this subsection shall not apply to information regarding beneficiaries which are not organizations described in section 170(c). Any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 1 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) shall be treated for purposes of this subsection in the same manner as if furnished under section 6033.
(i) a notice of proposed refusal to recognize such organization as an organization described in section 501(c)(3) or a notice of proposed revocation of such organization’s recognition as an organization exempt from taxation,
The term “appropriate State officer” means—
(ii) any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 1 (relating to imposition of tax on unrelated business income of charitable, etc., organizations),
(6) 1 Application to nonexempt charitable trusts and nonexempt private foundations
(6) 1 Notice materials
(6) 1 Disclosure of reports by Internal Revenue Service
(Aug. 16, 1954, ch. 736, 68A Stat. 755; Pub. L. 85–866, title I, §75(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91–172, title I, §101(e)(1)–(3), (j)(36), Dec. 30, 1969, 83 Stat. 523, 530; Pub. L. 93–406, title II, §1022(g)(1)–(3), Sept. 2, 1974, 88 Stat. 940, 941; Pub. L. 94–455, title XII, §1201(d)(1), title XIII, §1307(d)(2)(B), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1667, 1727, 1834; Pub. L. 95–227, §4(e), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95–488, §1(d), Oct. 20, 1978, 92 Stat. 1638; Pub. L. 95–600, title VII, §703(m), Nov. 6, 1978, 92 Stat. 2943; Pub. L. 96–603, §1(b), (d)(3), Dec. 28, 1980, 94 Stat. 3503, 3504; Pub. L. 98–369, div. A, title III, §306(b), title IV, §491(d)(49), July 18, 1984, 98 Stat. 784, 852; Pub. L. 100–203, title X, §10702(a), Dec. 22, 1987, 101 Stat. 1330–459; Pub. L. 104–168, title XIII, §1313(a), July 30, 1996, 110 Stat. 1479; Pub. L. 105–206, title VI, §6019(a), (b), July 22, 1998, 112 Stat. 823; Pub. L. 105–277, div. J, title I, §1004(b)(1), Oct. 21, 1998, 112 Stat. 2681–888; Pub. L. 106–230, §§1(b), 2(b), 3(b), July 1, 2000, 114 Stat. 478, 481, 482; Pub. L. 106–554, §1(a)(7) [title III, §312(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640; Pub. L. 107–276, §3(b), Nov. 2, 2002, 116 Stat. 1931; Pub. L. 109–280, title XII, §§1201(b)(3), 1224(a), (b)(4), 1225(a), Aug. 17, 2006, 120 Stat. 1066, 1091, 1093; Pub. L. 110–172, §3(g), Dec. 29, 2007, 121 Stat. 2475.)
2007—Subsec. (b). Pub. L. 110–172, §3(g)(1), struck out “information” after “annual” in heading and inserted last sentence.
Subsec. (d)(1)(A)(ii). Pub. L. 110–172, §3(g)(2), amended text generally. Prior to amendment, text read as follows: “any annual return filed under section 6011 which relates to any tax imposed by section 1 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) by such organization, but only if such organization is described in section 501(c)(3),”.
Subsec. (d)(2). Pub. L. 110–172, §3(g)(3), substituted “section 6011 or 6033” for “section 6033”.
2006—Subsec. (b). Pub. L. 109–280, §1201(b)(3), inserted at end “In the case of a trust which is required to file a return under section 6034(a), this subsection shall not apply to information regarding beneficiaries which are not organizations described in section 170(c).” See Codification note above.
Subsec. (c)(1). Pub. L. 109–280, §1224(b)(4), inserted “for charitable organizations” after “rule” in heading. See Codification note above.
Subsec. (c)(2) to (6). Pub. L. 109–280, §1224(a), added pars. (2) to (6) and struck out heading and text of former par. (2). Text read as follows: “For purposes of this subsection, the term ‘appropriate State officer’ means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).” See Codification note above.
2002—Subsec. (b). Pub. L. 107–276, §3(b)(1), struck out “6012(a)(6),” before “6033,”.
Subsec. (d)(1)(A)(i). Pub. L. 107–276, §3(b)(2)(A), struck out “or section 6012(a)(6) (relating to returns by political organizations)” before “by such organization,”.
Subsec. (d)(2). Pub. L. 107–276, §3(b)(2)(B), struck out “or section 6012(a)(6)” after “section 6033”.
2000—Subsec. (a). Pub. L. 106–230, §1(b)(1)(B), inserted “or notice of status” after “exemption” in heading.
Subsec. (a)(1)(A). Pub. L. 106–230, §1(b)(1)(A), in heading, inserted “or 527” after “section 501”, in first sentence, inserted “or a political organization is exempt from taxation under section 527 for any taxable year” after “taxable year” and “or notice of status filed by the organization under section 527(i)” before “, together”, in second sentence, inserted “or notice” after “any application”, in last sentence, inserted “for exemption from taxation under section 501(a)” after “any organization”, and inserted “or notice” after “such application”, wherever appearing.
Subsec. (a)(2)(A). Pub. L. 106–230, §1(b)(3), inserted “or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year” after “taxable year”.
Subsec. (b). Pub. L. 106–230, §3(b)(1), inserted “6012(a)(6),” before “6033” and “or a political organization exempt from taxation under section 527” after “509(a)”.
Subsec. (d). Pub. L. 106–230, §2(b)(1)(A), inserted “reports,” after “returns,” in heading.
Pub. L. 106–230, §1(b)(4)(A), substituted “, applications for exemption, and notices of status” for “and applications for exemption” in heading.
Subsec. (d)(1). Pub. L. 106–230, §3(b)(2)(B)(i), inserted “or an organization exempt from taxation under section 527(a)” after “501(a)” in introductory provisions.
Subsec. (d)(1)(A)(i). Pub. L. 106–230, §3(b)(2)(A), inserted “or section 6012(a)(6) (relating to returns by political organizations)” after “organizations)”.
Subsec. (d)(1)(A)(ii). Pub. L. 106–230, §1(b)(4)(B), inserted “or notice of status under section 527(i)” after “section 501” and “or any notice materials” after “materials”.
Subsec. (d)(1)(B). Pub. L. 106–230, §2(b)(1)(C), inserted “, reports,” after “return”.
Pub. L. 106–230, §1(b)(4)(C), inserted “or such notice materials” after “materials”.
Subsec. (d)(2). Pub. L. 106–230, §3(b)(2)(B)(ii), inserted “or section 6012(a)(6)” after “section 6033”.
Subsec. (d)(3)(A). Pub. L. 106–230, §2(b)(2), inserted “or a political organization exempt from taxation under section 527” after “509(a))”.
1998—Subsec. (b). Pub. L. 105–206, §6019(a), inserted at end “In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization.”
Subsec. (e)(1)(C). Pub. L. 105–206, §6019(b), inserted at end “In the case of an organization described in section 501(d), subparagraph (A) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.”
1996—Subsec. (e)(1)(A). Pub. L. 104–168, §1313(a)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “During the 3-year period beginning on the filing date, a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at the principal office of the organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office.”
Subsec. (e)(2)(A). Pub. L. 104–168, §1313(a)(2), inserted before the period at end “(and, upon request of an individual made at such principal office or such a regional or district office, a copy of the material requested to be available for inspection under this subparagraph shall be provided (in accordance with the last sentence of paragraph (1)(A)) to such individual without charge other than reasonable fee for any reproduction and mailing costs)”.
1984—Subsec. (a)(1)(B)(i). Pub. L. 98–369, §491(d)(49), substituted “or 403(a)” for “, 403(a), or 405(a)”.
Subsec. (d). Pub. L. 98–369, §306(b), substituted “shall state the address and the telephone number of the private foundation’s principal office” for “shall state the address of the private foundation’s principal office”.
1980—Subsec. (b). Pub. L. 96–603, §1(d)(3), struck out “6056,” after “6034,”.
Subsec. (d). Pub. L. 96–603, §1(b), substituted in heading “annual returns” for “annual reports” and in text “section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a)” for “section 6056 (relating to annual reports by private foundations)” and “annual return” for “annual report” wherever appearing.
1978—Subsec. (a)(1)(A). Pub. L. 95–488, §1(d)(1), struck out “(other than in paragraph (21) thereof)” after “section 501(c)”.
Pub. L. 95–227, §4(e)(1), inserted “(other than in paragraph (21) thereof)” after “501(c)”.
1976—Subsec. (a). Pub. L. 94–455, §§1201(d)(1), 1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) “or his delegate” after “Secretary” wherever appearing and inserted in par. (1)(A) “and any letter or other document issued by the Internal Revenue Service with respect to such application” after “in support of such application,” and “any such letter or document” after “a copy of such application”.
Subsec. (c)(1). Pub. L. 94–455, §§1307(d)(2)(B), 1906(b)(13)(A), struck out in provisions preceding subpar. (A) “or his delegate” after “Secretary” and in subpar. (B) substituted “chapter 41 or 42” for “chapter 42”.
1974—Subsec. (a)(1). Pub. L. 93–406, §1022(g)(1), substituted “Organizations described in section 501” for “In general” in heading for subpar. (A), added subpars. (B) and (C), redesignated existing subpar. (B) as (D), and in subpar. (D) as so redesignated substituted “Withholding of certain other information” for “Withholding of certain information” in heading and “subparagraph (A) or (B)” for “subparagraph (A)” in text.
Subsec. (a)(2)(A). Pub. L. 93–406, §1022(g)(2), inserted “any application referred to in subparagraph (B) of subsection (a)(1) of this section, and”.
Subsec. (b). Pub. L. 93–406, §1022(g)(3), which purported to amend subsec. (b) by substituting “6956, and 6058” for “and 6056” was executed by substituting “6056, and 6058” for “and 6056” as the probable intent of Congress. See 1980 Amendment note above.
Pub. L. 109–280, title XII, §1225(b), Aug. 17, 2006, 120 Stat. 1094, provided that: “The amendments made by this section [amending this section] shall apply to returns filed after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 106–554, §1(a)(7) [title III, §312(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640, provided that: “The amendments made by this section [amending this section and provisions set out as a note under section 1 of this title] shall take effect as if included in the provisions of the Tax and Trade Relief Extension Act of 1998 [Pub. L. 105–277, div. J], to which they relate.”
Section 1313(c) of Pub. L. 104–168 provided that: “The amendments made by this section [amending this section and section 6685 of this title] shall apply to requests made on or after the 60th day after the Secretary of the Treasury first issues the regulations referred to section 6104(e)(3) of the Internal Revenue Code of 1986 (as added by subsection (a)(3)).”
Section 10702(b) of Pub. L. 100–203 provided that: “The amendment made by subsection (a) [amending this section] shall apply—
Section 1201(d)(2) of Pub. L. 94–455 provided that: “The amendments made by this subsection [amending this section] apply to any letter or other document issued with respect to applications filed after October 31, 1976.”
Section 1022(g)(4) of Pub. L. 93–406 provided that: “The amendments made by this subsection [amending this section] shall apply to applications filed (or documents issued) after the date of enactment of this Act [Sept. 2, 1974].”
Section 75(c) of Pub. L. 85–866 provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the 60th day after the day on which this Act is enacted [Sept. 2, 1958]. The amendments made by subsection (b) [amending section 6033 of this title] shall apply to taxable years ending on or after December 31, 1958.”
Pub. L. 107–276, §7, Nov. 2, 2002, 116 Stat. 1935, provided that: “Notices, reports, or returns that were required to be filed with the Secretary of the Treasury before the date of the enactment of the amendments made by this Act [Nov. 2, 2002] and that were disclosed by the Secretary of the Treasury consistent with the law in effect at the time of disclosure shall remain subject on and after such date to the disclosure provisions of section 6104 of the Internal Revenue Code of 1986.”
1 So in original. Three pars. (6) have been enacted.
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