Implementation of Form 990; Correction, 61946 [2011-25773]

Download as PDF 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]


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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.

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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