SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Bernard P. Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Harvey at (202) 3177005 (not a toll-free Number).

Rev. Proc. 2014–22

26 CFR 601.602: Tax Forms and instructions. (Also part I, section 6033; 1.6033–2)

Revenue Procedure 79–6, 1979–1 C.B. 485, provided for the use of certain United States Department of Labor forms in place of certain portions of the Form 990, Return of Organization Exempt from Income Tax. The Internal Revenue Service determined that the use of these Department of Labor forms is no longer appropriate, and the Form 990 and Instructions were revised for tax years beginning in 2008 to no longer permit their use. Requiring uniform filing of financial data of all exempt organizations improves transparency by making it easier for the public and the IRS to com

pare the financial data of organizations. In addition, requiring organizations that must e-file to provide financial information electronically, rather than in a separate attachment, improves tax administration. Accordingly, Revenue Procedure 79–6 is hereby revoked.

Drafting Information

The principal author of this revenue procedure is Melinda Williams of the Exempt Organizations, Tax Exempt and Government Entities Division. For further information regarding this ruling, contact Ms. Williams at 202-317-8532 (not a toll free Number).

March 10, 2014 646 Bulletin No. 2014–11