SECTION 6. CONSENT TO

DISCLOSURE OF ALLOCATION

To provide the public with information on how the volume cap has been allocated and to facilitate oversight of the New CREBs program, the IRS intends to publish on the IRS web site at http:// www.irs.gov/Tax-Exempt-Bonds certain data regarding the results of the allocation process. The data will be most useful to the public if it identifies the specific allocations awarded. Pursuant to § 6103, consent is required for the IRS to disclose identifying information with respect to Applicants awarded an allocation. Therefore, the IRS seeks the Applicants’ consent for the IRS to disclose the name of the issuer, the name of the qualified renewable energy facility owner (if other than the issuer), the type and location of the facility that is the subject of the Application, and the amount of volume cap allocation awarded to that Applicant. To provide valid consent, the consent must be in the form set forth in Appendix B. This consent to disclosure of an Applicant’s information is optional; an Applicant is not required to sign the consent to receive an allocation. The IRS will not publish identifying information on Applications that are not awarded an allocation of volume cap or pending Applications, but may publish the aggregate amount of allocation requests.

March 9, 2015 704 Bulletin No. 2015–10