# Public Inspection of Material Relating to Tax-Exempt Organizations
> **IRS** · Final regulations. · Published 2012-02-29 · Effective 2012-02-29 · 77 FR 12202
## Document
- **Document number:** 2012-4740
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 12202
- **CFR reference:** 26 CFR 301
- **Publication date:** 2012-02-29
- **Effective date:** 2012-02-29
- **Treasury docket:** TD 9581
## Abstract

This document contains final regulations pertaining to the public inspection of material relating to tax-exempt organizations and final regulations pertaining to the public inspection of written determinations and background file documents. These regulations are necessary to clarify rules relating to information and materials made available by the IRS for public inspection under the Internal Revenue Code (Code). The final regulations affect certain organizations exempt from Federal income tax, organizations that were exempt but are no longer exempt from Federal income tax, and organizations that were denied tax-exempt status.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/02/29/2012-4740/public-inspection-of-material-relating-to-tax-exempt-organizations)
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