Treasury Regulations · 26 CFR
§ 601.805. Miscellaneous administrative provisions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 601.805
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 13, 1979 by 44 FR 72113
- Last amended
- September 18, 1984
- Length
- 299 words · about 1 min to read
¶(a) Responsibilities and relationship of Internal Revenue and program sponsor. Substantial involvement is anticipated between the Internal Revenue Service and the program sponsors in conducting this program. Specific responsibilities and obligations of the Internal Revenue Service and the program sponsors will be set forth in each cooperative agreement.
¶(b) Administrative requirements set forth in OMB and Treasury Circulars.
¶(1) The basic administrative requirements applicable to individual cooperative agreements are contained in Office of Management and Budget Circular No. A-110, Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations (41 FR 32016). All applicable provisions of this circular and any existing and further supplements and revisions are incorporated into these regulations and into all cooperative agreements entered into between the Internal Revenue Service and program sponsors.
¶(2) Additional operating procedures and instructions may be developed by the Internal Revenue Service to direct recipient organizations in carrying out the provisions of this subpart, such as instructions for using letters of credit. Any such operating procedures or instructions will be incorporated into each cooperative agreement.
¶(c) Joint funding. Tax Counseling for the Elderly programs will not be eligible for joint funding. Accordingly, the Joint Funding Simplification Act of 1974, Pub. L. 93-510, December 5, 1974 (88 Stat. 1604, 42 U.S.C. 4251-4261) and Office of Management and Budget Circular No. A-111, Jointly Funded Assistance to State and Local Governments and Nonprofit Organizations (41 FR 32039), will not apply.
¶(d) Discrimination. No program sponsor shall discriminate against any person providing tax return assistance on the basis of age, sex, race, religion or national origin in conducting program operations. No program sponsor shall discriminate against any person in providing such assistance on the basis of sex, race, religion or national origin.
[44 FR 72113, Dec. 13, 1979, as amended at 49 FR 36500, Sept. 18, 1984]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended (49 FR 36500)
- Issued (44 FR 72113)
Where it sits in 26 CFR
- Subchapter H Internal revenue practice
- Part 601 Statement of procedural rules
- Subpart H Tax Counseling for the Elderly
Nearby sections
- § 601.801 Purpose and statutory authority.
- § 601.802 Cooperative agreements.
- § 601.803 Program operations and requirements.
- § 601.804 Reimbursements.
- § 601.805 Miscellaneous administrative provisions.
- § 601.806 Solicitation of applications.