§ 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to…

26 C.F.R. Part 56 — Public Charity Excise Taxes · 2026 edition · updated 2026-10-04 · United States

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 41 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the public charity and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.

(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78460, Dec. 22, 2008]

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▸Contents — 26 C.F.R. Part 56 — Public Charity Excise Taxes

26 C.F.R. Part 56 — Public Charity Excise Taxes

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