Final regulations: IRS disclosure of exempt organization information to state officials

Amend existing regulations to reflect changes to section 6104(c) made by the “Pension Protection Act of 2006”

Final regulations

The U.S. Treasury Department and IRS today released for publication in the Federal Register final regulations providing guidance to states regarding the process by which they may obtain or inspect certain returns and return information (including information about final and proposed denials and revocations of tax-exempt status) for the purpose of administering state laws governing certain tax-exempt organizations and their activities.

The final regulations [PDF 257 KB] (23 pages) are effective August 16, 2022.

The final regulations amend existing regulations to reflect changes to section 6104(c) made by the “Pension Protection Act of 2006.” Treasury and the IRS proposed the regulations on March 15, 2011, and only one comment letter was received. According to the preamble, after considering the comments in the letter, the Treasury and IRS finalized the proposed regulations with one clarifying substantive change and various non-substantive clarifying changes.


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal |

Preston Quesenberry |


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.