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XI. Availability of Documents to Internal Revenue Service

In light of the possibility that documents which were produced to the Subcommittee during the Preliminary Inquiry might be useful to the IRS as part of its reported ongoing investigations of various 501(c)(3) organizations, the Subcommittee decided to recommend that the full Committee make available to the IRS all relevant documents produced during the Preliminary Inquiry. It is the Committee's recommendation that the House Committee on Standards of Official Conduct in the 105th Congress establish a liaison with the IRS to fulfill its recommendation and that this liaison be established in consultation with Mr. Cole.

Other Sections of the Gingrich Ethics Report

I.	Introduction
II.	Summary of Facts Pertaining to American Citizens Television
III.	Summary of Facts Pertaining to "Renewing American Civilization"
IV.	Ethics Committee Approval of Course
V.	Legal Advice Sought and Received
VI.	Summary of the Report of the Subcommittee's Expert
VII.	Summary of Conclusions of Mr. Gingrich's Tax Counsel
VIII.	Summary of Facts Pertaining to Statements Made to the Committee
IX.	Analysis and Conclusion
X.	Summary of Facts Pertaining to Use of Unofficial Resources
XI.	Availability of Documents to Internal Revenue Service
	Appendix