The IRS released Proposed Regulations (which may be obtained by clicking here) that provide guidance to states regarding the process by which they may obtain or inspect certain returns and return information (including information about final and proposed denials and revocations of tax-exempt status) for the purpose of administering state laws governing certain tax-exempt organizations and their activities.  The Proposed Regulations provide that those state organizations who meet cetain safeguard and procedural requirements may receive information from IRS to be used in the administration of state laws governing charitable organizations, charitable solicitation, and administration of charitable funds. The information available under the Proposed Regulations is greater in scope than what was available under former Code Sec. 6104(c) and it comes at an earlier stage in IRS’s administrative and enforcement processes.