SECTION 8. REQUEST FOR

COMMENTS

Comments are requested on whether guidance is needed regarding the filing of annual returns on Form 990 by § 509(a)(3) supporting organizations. See Rev. Proc. 95–48, 1995–2 C.B. 418, and Rev. Proc. 96–10, 1996–1 C.B. 577. Comments should refer to Rev. Proc. 2011–15 and be submitted to:

Internal Revenue Service CC:PA:LPD:PR (Rev. Proc. 2011–15) Room 5203 P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

Courier’s Desk Internal Revenue Service 1111 Constitution Ave., N.W. Washington, DC 20224 Attn: CC:PA:LPD:PR (Rev. Proc. 2011–15)

Alternatively, taxpayers may submit comments electronically to notice.comments@irscounsel.treas.gov . Please include “Rev. Proc. 2011–15” in the subject line of any electronic communications.

All comments will be available for public inspection and copying.