SECTION 13. REQUEST

FOR COMMENTS

This revenue procedure is effective July 1, 2014.

The principal authors of this Revenue Procedure are Timothy Berger and Melinda Williams of the Exempt Organizations, Tax Exempt and Government Entities Division, and James Martin of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For additional information, please contact Mr. Berger at 202-317-8533, Ms. Williams at 202-317-8532, or Mr. Martin at 202-317-5800 (these are not toll-free numbers).

Any collection of information under this revenue procedure will be reported and approved through Form 1023–EZ (OMB approval number 1545-0056).

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

The Service and the Treasury Department request comments on this revenue procedure , which will be considered in making any future update to these procedures.

Comments should refer to Rev. Proc. 2014–40, and should be submitted to:

Internal Revenue Service Attn: CC:PA:LPD:PR (Rev. Proc. 2014–40) Room 5203 P. O. Box 7604 Ben Franklin Station Washington, DC 20044

Submissions also may be hand delivered Monday through Friday between the hours of 8 am and 4 pm to CC:PA:LPD:PR (Rev. Proc. 2014–40) Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W. Washington, D.C. Alternatively, comments may be submitted electronically via the following e-mail address: Notice.Comments@irscounsel.treas.gov . Please include “Rev. Proc. 2014– 40” in the subject line of any electronic communication. All comments will be available for public inspection and copying.

July 21, 2014 238 Bulletin No. 2014–30