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:
This section lists captions contained in Secs. 301.6104(e)-1, 301.6104(e)-2, and 301.6104(e)-3.
Sec. 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.
Sec. 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.
Sec. 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.