SBA Outlines Topics for EO-Sponsored Travel Tour Reg Hearing
SBA Outlines Topics for EO-Sponsored Travel Tour Reg Hearing
- AuthorsGlover, Jere W.Orban, Russell
- Institutional AuthorsU.S. Small Business Administration, Office of Advocacy
- Cross-ReferenceREG-121268-97
- Code Sections
- Subject Area/Tax Topics
- Index Termsexempt organizationsunrelated business income
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-3720 (2 original pages)
- Tax Analysts Electronic Citation1999 TNT 18-25
=============== SUMMARY ===============
Jere W. Glover and Russell Orban of the U.S. Small Business Administration Office of Advocacy have asked that Orban speak at the February 10, 1999 public hearing on the proposed regs concerning travel tours sponsored by exempt organizations. Orban's discussion topics include (1) the SBA Office of Advocacy's jurisdiction; (2) its history on the issue of EO competition with nonexempt small businesses; (3) the small business community; (4) the relationship between the proposed regs and the Regulatory Flexibility Act; and (5) recommended changes to the proposed regs.
=============== FULL TEXT ===============
January 20, 1999
Attn: LaNita VanDyke
Room 5226
Internal Revenue Service
POB 7604
Ben Franklin Station
Washington, D.C. 20044
Request to Testify and Outline of Proposed Testimony --
Travel and Tour Activities of Tax Exempt Organizations.
CC:DOM:CORP:R (Reg. 121268-97)
Dear Ms. VanDyke:
[1] This is in response to the Federal Register Notice of November 10th, 1998 which announced a hearing on the proposed rulemaking concerning Travel and Tour Activities of Tax Exempt Organizations.
[2] The Office of Advocacy of the Small Business Administration requests that Assistant Chief Counsel Russell Orban be placed on the docket to testify at the hearing on February 10, 1999. Enclosed are eight copies of the outline of the topics we expect to cover.
[3] We have been in contact with representatives of the impacted small business community with regard to this issue. The representative of the Travel Council for Fair Competition, Mr. Dan Mastromarco, is coordinating the order of presentation for the travel industry to the hearing panel. We would like to reserve our right, however, to request at the hearing that we be allowed to present our testimony separately from the group if, in our judgment, the circumstances warrant it. Also, at the time of the hearing, we may have a separate written statement to introduce as part of the record. Thank you for your time and attention to this request. With respect, we remain
Sincerely.
Jere W. Glover
Chief Counsel
Russell Orban
Assistant Chief Counsel
Enclosure
OUTLINE OF TESTIMONY
RUSSELL ORBAN ASSISTANT CHIEF COUNSEL OFFICE OF ADVOCACY SMALL BUSINESS ADMINISTRATION
Proposed Rulemaking to clarify Travel and Tour Activities of Tax-Exempt Organizations. CC:DOM:CORP:R (Reg. 121268-97)
February 10, 1999
Anticipated time required is 5 minutes
Topics to be addressed
1. Jurisdiction of the Office of Advocacy
2. History of the Office of Advocacy on this issue of competition of
tax-exempt organizations with tax paying small businesses and the
unrelated business income tax.
3. History of the small business community and the White House
Conference on Small Business recommendations on this issue,
4. Relation of the Regulatory Flexibility Act as amended by the Small
Business Regulatory Enforcement Fairness Act to this rulemaking
5. Recommendation of the procedures this Office would like to see
applied to the unrelated business income tax proposed rulemaking.
- AuthorsGlover, Jere W.Orban, Russell
- Institutional AuthorsU.S. Small Business Administration, Office of Advocacy
- Cross-ReferenceREG-121268-97
- Code Sections
- Subject Area/Tax Topics
- Index Termsexempt organizationsunrelated business income
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-3720 (2 original pages)
- Tax Analysts Electronic Citation1999 TNT 18-25
