SECTION 1. PURPOSE

The Gaming Industry Tip Compliance Agreement Program (GITCA Program) is designed to promote compliance by gaming industry employers and employees

versities (and their wholly-owned corporations) that receive determination letters confirming that they are exempt under section 501(a) as organizations described in section 501(c)(3) are subject to UBIT under section 511(a)(2)(A), and possibly also under section 511(a)(2)(B).

Section 6104(d)(1)(A)(ii), as enacted, requires disclosure by all organizations that are exempt from tax under section 501(a) that are described in section 501(c)(3). The statute does not provide an exception for organizations that also benefit from the income exclusion provided by section 115. Thus, the statute requires that state colleges and universities that have been recognized by the IRS as exempt under section 501(a) as organizations described in section 501(c)(3), disclose Form 990–T to the public. However, the statute does not require state colleges and universities that are subject to tax under section 511(a) solely by virtue of section 511(a)(2)(B), and that have not been recognized by the IRS as exempt under section 501(a) as organizations described in section 501(c)(3), to make public their Forms 990–T.

The guidelines on making annual returns available for public inspection set forth in section 301.6104(d)–1 of the regulations generally apply, except that for purposes of section 6104(d)(1)(A)(ii), the definition of “annual information return” in section 301.6104(d)–1(b)(4)(i) includes an exact copy of the Form 990–T filed by a charity with the IRS after August 17, 2006, including all schedules, attachments, and supporting documents, and the exclusion of the Form 990–T from that definition in section 301.6104(d)–1(b)(4)(ii) does not apply.

Charities that make their Form 990–T widely available in accordance with the provisions in section 301.6104(d)–2 of the regulations do not need to comply with an individual request for a copy of such return, though they still must make such return available for public inspection. The widely available exception requires that the Form 990–T be posted in a format that exactly reproduces the image of the return as it was originally filed with the IRS after August 17, 2006, including all schedules, attachments, and supporting documents. For instance, the organization will be treated as having made its Form 990–T for a given year widely available if it posts

its Form 990–T as a PDF file on the organization’s website.

The provisions of section 301.6104(d)–3 are applicable to a request for a charity’s Form 990–T that is part of a harassment campaign. An organization that believes that the requests for Form 990–T are part of a single coordinated effort to disrupt the operations of the tax-exempt organization, rather than to collect information about the organization, may apply for a determination from the IRS that the organization is the subject of a harassment campaign and suspend compliance with the requests for copies of Form 990–T, provided that it files the request for determination with 10 business days of the suspension. The IRS’s determination that the organization is the subject of a harassment campaign allows an organization not to comply with any requests for copies of Form 990–T that it reasonably believes are part of the campaign.