[Federal Register Volume 72, Number 186 (Wednesday, September 26, 2007)]
[Proposed Rules]
[Pages 54618-54619]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-18990]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-116215-07]
RIN-1545-BG60


Public Inspection of Material Relating to Tax-Exempt 
Organizations; Correction

AGENCY: Internal Revenue Service, Treasury.

[[Page 54619]]


ACTION: Correction to notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to proposed regulations 
that amend existing regulations issued under sections 6104 and 6110. 
These regulations clarify rules relating to information that is made 
available by the IRS for public inspection under section 6104(a) and 
materials that are made publicly available under section 6110.

FOR FURTHER INFORMATION CONTACT: Mary Ellen Keys, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-116215-07) that is the 
subject of these corrections are under sections 6110 and 6104(a) of the 
Internal Revenue Code.

Need for Correction

    As published, this notice of proposed rulemaking (REG-116215-07) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-116215-07) that 
was the subject of FR. Doc. E7-15952 is corrected as follows:
    1. On page 45394, column 2, in the preamble, under the caption 
heading ``SUMMARY:'', line 11 from the bottom of the paragraph, the 
language ``denied or revoked an organization's tax'' is corrected to 
read ``denied or revoked an organization's tax-''.
    2. On page 45394, column 2, in the preamble, under the caption 
heading ``ADDRESSES:'', line 2 from the bottom of the column, the 
language ``NW., Washington, DC, or sent'' is corrected to read ``NW., 
Washington, DC 20224, or sent''.
    3. On page 45394, column 3, in the preamble, under the paragraph 
heading ``Background'', paragraph 2, line 7, the language ``tax exempt 
status from the public'' is corrected to read ``tax-exempt status from 
the public''.
    4. On page 45395, column 1, in the preamble, line 7 from the bottom 
of the first paragraph of the column, the language ``public. See AOD 
2004-02, 2004-29 IRB is corrected to read ``See AOD 2004-2, 2004-29 
I.R.B.''.
    5. On page 45395, column 1, in the preamble, under the paragraph 
heading ``Explanation of Provisions'', line 4 from the bottom of 
paragraph 1, the language ``sections 509(a), 4942(j)(3), or 4943(f), is 
corrected to read ``section 509(a), 4942(j)(3), or 4943(f),''.
    6. On page 45395, column 2, in the preamble, under the paragraph 
heading ``Other Changes to the Existing Regulations'', paragraph 6, 
line 3, the language ``disclose, in response to or anticipation'' is 
corrected to read ``in response to or in anticipation''.
    7. On page 45395, column 2, in the preamble, under the paragraph 
heading ``Other Changes to the Existing Regulations'', paragraph 7, 
line 5 from the bottom of the column, the language ``organizations 
whose tax exempt status'' is corrected to read ``organizations whose 
tax-exempt status''.


Sec.  301.6104(a)-1  [Corrected]

    8. On page 45396, column 2, Sec.  301.6104(a)-1(c)(4), line 4, the 
language ``organization described in sections'' is corrected to read 
``organization described in section''.
    9. On page 45396, column 3, Sec.  301.6104(a)-1(c)(2), line 4 from 
the bottom of the paragraph, the language ``Procedure 2007-52, 2007-30 
IRB 222, is corrected to read ``Procedure 2007-52, 2007-30 I.R.B. 
222,''.
    10. On page 45396, column 3, Sec.  301.6104(a)-1(e)(3), line 4 from 
the bottom of the paragraph, the language ``Procedure 80-27, 1980-1CB 
677, and'' is corrected to read ``Procedure 80-27, 1980-1 C.B. 677, 
and''.

La Nita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-18990 Filed 9-25-07; 8:45 am]
BILLING CODE 4830-01-P