The Internal Revenue Service has recently published its final regulations on public inspection of material relating to tax-exempt organizations, which affects organizations that were exempt but are no longer exempt from federal income tax, and organizations that were denied tax-exempt status.
In TD 9581, the IRS issued final regulations pertaining to the public inspection of material relating to tax-exempt organizations and final regulations pertaining to the public inspection of written determinations and background file documents. These final regulations amend sections of the Tax Code to eliminate the portions of the previous regulations that the U.S. Court of Appeals for the District of Columbia Circuit, in the case of Tax Analysts v. IRS, held violated Section 6110 of the Code.
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