SECTION 15. PAPERWORK

REDUCTION ACT

The collection of information for a letter application under section 3.08 of this revenue procedure has been reviewed and approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–

Sec. 15 January 4, 2016 198 Bulletin No. 2016–1

56. All other collections of information under this revenue procedure have been approved under separate OMB control numbers.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collection of this information is required if an organization wants to be recognized as tax-exempt by the Service. The Service needs the information to determine whether the organization meets

the legal requirements for tax-exempt status. In addition, this information will be used to help the Service delete certain information from the text of an adverse determination letter before it is made available for public inspection, as required by § 6110.

The time needed to complete and file a letter application will vary depending on individual circumstances. The estimated average time is 10 hours.

Books and records relating to the collection of information must be retained as long as their contents may become mate

rial in the administration of any internal revenue law. The rules governing the confidentiality of letter applications are covered in § 6104.

DRAFTING INFORMATION

The principal authors of this Revenue Procedure are Andrew Megosh and Elizabeth Ardoin of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For additional information, please contact Mr. Megosh or Ms. Ardoin at 202-317-4541.

Sec. 15 Bulletin No. 2016–1 199 January 4, 2016

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2016–6

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...........................................................................................203

.01 Purpose of revenue procedure.................................................................................................................................................203 .02 Organization of revenue procedure .......................................................................................................................................203

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE? .......................................................................................203

.01 In general .................................................................................................................................................................................203 .02 Changes relating to Ann. 2015–19 .........................................................................................................................................203 .03 Other changes ..........................................................................................................................................................................204 .04 Other guidance.........................................................................................................................................................................204