[Federal Register Volume 65, Number 59 (Monday, March 27, 2000)]
[Rules and Regulations]
[Page 16143]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-5248]



[[Page 16143]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8874]
RIN 1545-AW10


Travel and Tour Activities of Tax-Exempt Organizations; 
Correction

AGENCY:  Internal Revenue Service (IRS), Treasury.

ACTION:  Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations which 
were published in the Federal Register on Monday, February 7, 2000 (65 
FR 5771), clarifying when the travel and tour activities of tax-exempt 
organizations are substantially related to the purposes of which 
exemptions was granted.

DATES:  This correction is effective February 7, 2000.

FOR FURTHER INFORMATION CONTACT: Robin Ehrenberg at (202) 622-6080 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under section 513 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 8874) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 8874), 
which were the subject of FR Doc. 00-2154, is corrected as follows:
    1. On page 5772, in the first column, under the caption 
``Background'', in the last line of the first paragraph, the language, 
``circumstances test in four situations'' is corrected to read 
``circumstances test''.


Sec. 1.513-7  [Corrected]

    2. On page 5774, third column, in Sec. 1.513-7(b) Example 7, line 
10, the language, ``contribution to W of q dollars. Each year, W'' is 
corrected to read ``contribution to W of $q. Each year, W''.

Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5248 Filed 3-24-00; 8:45 am]
BILLING CODE 4830-01-P