Implementation of Form 990; Correction, 61946 [2011-25773]
Download as PDF
<![CDATA[
61946
Federal Register / Vol. 76, No. 194 / Thursday, October 6, 2011 / Rules and Regulations
complaint, one true copy of the
nonconfidential version of the
complaint shall be filed.
Note to paragraph (a)(1): The same
requirements apply for the filing of a
supplement or amendment to the complaint.
(2) If the complainant is seeking
temporary relief, the complainant must
also file:
(i) An original and eight (8) true paper
copies of the nonconfidential version of
the motion for temporary relief. All
exhibits, appendices, and attachments
to this version of the motion shall be
filed in electronic form on CD–ROM,
DVD, or other portable electronic media
approved by the Secretary.
(ii) An original and eight (8) true
paper copies of the confidential version
of the motion for temporary relief. All
exhibits, appendices, and attachments
to this version of the motion shall be
filed in electronic form on CD–ROM,
DVD, or other portable electronic media
approved by the Secretary; and
(iii) For each proposed respondent,
one true copy of the nonconfidential
version of the motion and one true copy
of the confidential version of the motion
along with one true copy of the
nonconfidential exhibits and one true
copy of the confidential exhibits filed
with the motion.
Note to paragraph (a)(2): The same
requirements apply for the filing of a
supplement or amendment to the complaint
or a supplement to the motion for temporary
relief.
*
*
*
*
Organization Exempt From Income
Tax’’. These regulations were published
in the Federal Register on Thursday,
September 8, 2011 (76 FR 55746).
This correction is effective on
October 6, 2011, and is applicable on
September 8, 2011.
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF THE TREASURY
Background
Internal Revenue Service
The final regulations that are the
subject of this correction are under
sections 170A, 507, 509, 6033 and 6043
of the Internal Revenue Code.
26 CFR Parts 1 and 602
Need for Correction
RIN 1545–BH28
As published, final regulations (TD
9549) contain an error that may prove to
be misleading and is in need of
clarification.
Implementation of Form 990;
Correction
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
PART 1—INCOME TAXES
Authority: 26 U.S.C. 7805. * * *
Par. 2. Section 1.509(a)–3 is amended
by revising paragraph (n)(3) to read as
follows:
■
[FR Doc. 2011–25646 Filed 10–5–11; 8:45 am]
BILLING CODE 7020–02–P
§ 1.509(a)–3 Broadly, publicly supported
organizations.
DEPARTMENT OF THE TREASURY
*
Internal Revenue Service
26 CFR Part 1
[TD 9549]
RIN 1545–BH28
wreier-aviles on DSK7SPTVN1PROD with RULES
Implementation of Form 990;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document describes a
correcting amendment to final
regulations (TD 9549) that implement
the redesigned Form 990, ‘‘Return of
SUMMARY:
VerDate Mar<15>2010
15:01 Oct 05, 2011
Jkt 226001
[FR Doc. 2011–25773 Filed 10–5–11; 8:45 am]
BILLING CODE 4830–01–P
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Issued: September 29, 2011.
By order of the Commission.
James R. Holbein,
Secretary to the Commission.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
Terri Harris, (202) 622–6070 (not a tollfree number).
■
*
computed over the period 2003 through
2006.
*
*
*
*
*
*
*
*
*
(n) * * *
(3) An organization that fails to meet
a public support test for its first taxable
year beginning on or after January 1,
2008, under the regulations in this
section may use the prior test set forth
in §§ 1.509(a)–3(a)(2) and 1.509(a)–
3(a)(3) or § 1.170A–9(e)(2) or § 1.170A–
9(e)(3) as in effect before September 9,
2008, (as contained in 26 CFR part 1
revised April 1, 2008) to determine
whether the organization may be
publicly supported for its 2008 taxable
year based on its satisfaction of a public
support test for taxable year 2007,
PO 00000
Frm 00014
Fmt 4700
Sfmt 4700
[TD 9549]
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
AGENCY:
This document describes a
correction to final regulations (TD 9549)
that implement the redesigned Form
990, ‘‘Return of Organization Exempt
From Income Tax’’. These regulations
were published in the Federal Register
on Thursday, September 8, 2011 (76 FR
55746).
DATES: This correction is effective on
October 6, 2011, and is applicable on
September 8, 2011.
FOR FURTHER INFORMATION CONTACT:
Terri Harris, (202) 622–6070 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations that are the
subject of this correction are under
sections 170A, 507, 509, 6033 and 6043
of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD
9549) contain an error that may prove to
be misleading and is in need of
clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (TD 9549) which were
the subject of FR Doc. 2011–22614 is
corrected as follows:
On page 55747, column 2, in the
preamble, under the paragraph heading
‘‘Computation Period for Public
Support’’, third paragraph of the
column, line 13, the language
‘‘§ 1.170A–9(f)(9). The final regulations’’
E:\FR\FM\06OCR1.SGM
06OCR1
]]>Agencies
[Federal Register Volume 76, Number 194 (Thursday, October 6, 2011)]
[Rules and Regulations]
[Page 61946]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-25773]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9549]
RIN 1545-BH28
Implementation of Form 990; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document describes a correcting amendment to final
regulations (TD 9549) that implement the redesigned Form 990, ``Return
of Organization Exempt From Income Tax''. These regulations were
published in the Federal Register on Thursday, September 8, 2011 (76 FR
55746).
DATES: This correction is effective on October 6, 2011, and is
applicable on September 8, 2011.
FOR FURTHER INFORMATION CONTACT: Terri Harris, (202) 622-6070 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are
under sections 170A, 507, 509, 6033 and 6043 of the Internal Revenue
Code.
Need for Correction
As published, final regulations (TD 9549) contain an error that may
prove to be misleading and is in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805. * * *
0
Par. 2. Section 1.509(a)-3 is amended by revising paragraph (n)(3) to
read as follows:
Sec. 1.509(a)-3 Broadly, publicly supported organizations.
* * * * *
(n) * * *
(3) An organization that fails to meet a public support test for
its first taxable year beginning on or after January 1, 2008, under the
regulations in this section may use the prior test set forth in
Sec. Sec. 1.509(a)-3(a)(2) and 1.509(a)-3(a)(3) or Sec. 1.170A-
9(e)(2) or Sec. 1.170A-9(e)(3) as in effect before September 9, 2008,
(as contained in 26 CFR part 1 revised April 1, 2008) to determine
whether the organization may be publicly supported for its 2008 taxable
year based on its satisfaction of a public support test for taxable
year 2007, computed over the period 2003 through 2006.
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-25773 Filed 10-5-11; 8:45 am]
BILLING CODE 4830-01-P
