# Prop. Treas. Reg. § 301.6104(e)-2: Making applications and returns widely available. Proposed regulation, not in force. REG-246250-96, 62 FR 50533, published 1997-09-26 . Interprets 26 U.S.C. § 6104. 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: (a) In general. A tax-exempt organization is not required to comply with a request for a copy of its application for tax exemption or an annual information return pursuant to Sec. 301.6104(e)-1(a) if the organization has made the requested application or return widely available in accordance with paragraph (b) of this section. An organization that makes its application or return widely available must nevertheless make the application or return available for public inspection as required under Sec. 301.6104(d)-1 or Sec. 301.6104(e)-1, as applicable. (b) Widely available--(1) In general. A tax-exempt organization makes its application for tax exemption and/or an annual information return widely available if the organization uses a method specified in paragraph (b)(2) of this section or in a revenue procedure or other form of guidance issued by the Commissioner, and if the organization satisfies the requirements of paragraph (b)(3) of this section. (2) Internet posting. A tax-exempt organization can make its application for tax exemption and/or an annual information return widely available by posting the application or return on a World Wide Web page that the tax-exempt organization establishes and maintains or by having the application or return posted, as part of a database of similar documents of other tax-exempt organizations, on a World Wide Web page established and maintained by another entity. In order for the application or return to be widely available through an Internet posting, the entity maintaining the World Wide Web page must have procedures for ensuring the reliability and accuracy of the application or return that it posts on the page and must take reasonable precautions to prevent alteration, destruction or accidental loss of the application or return posted on its page. Furthermore, the application or return will be considered widely available only if-- (i) It is posted in the same format used by the Internal Revenue Service to post forms and publications on the Internal Revenue Service World Wide Web page; (ii) The World Wide Web page through which it is available clearly informs readers that the document is available and provides instructions for downloading it; (iii) When downloaded and printed in hard copy, the application or return is in substantially the same form as the original application or return, and contains the same information provided in the original application or return filed with the Internal Revenue Service (except information withheld pursuant to Sec. 301.6104(e)-1(b)(4)(i) (the names and addresses of contributors listed on the annual information), Schedule A of Form 990-BL and information on the application for tax exemption required to be withheld under section 6104(a)(1)(D) and Sec. 301.6104(e)-1(b)(3) (trade secrets and similar information)); and (iv) A person can access and download the application or return without payment of a fee to the organization maintaining the World Wide Web page. [[Page 50540]] (3) Notice requirement. If a tax-exempt organization has made its application for tax exemption and/or an annual information return otherwise widely available it must tell any individual requesting a copy where the documents are available (including the address on the World Wide Web, if applicable). If the request is made in person, the organization shall provide such notice to the individual immediately. If the request is made in writing, the notice shall be provided within 7 days of receiving the request. (c) Effective date. This section is effective beginning 60 days after its publication as a final regulation in the Federal Register.