[Federal Register Volume 72, Number 240 (Friday, December 14, 2007)]
[Rules and Regulations]
[Pages 71060-71061]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 07-6044]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[Docket No. TD 9366]
RIN 1545-BG38


Notification Requirement for Tax-Exempt Entities Not Currently 
Required To File; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains corrections to temporary regulations 
(TD 9366) that were published in the Federal Register on Thursday, 
November 15, 2007 (72 FR 64147) describing the time and manner in which 
certain tax-exempt organizations not currently required to file an 
annual information return under section 6033(a)(1) are required to 
submit an annual electronic notice including certain information 
required by section 6033(i)(1)(A) through (F).

DATES: The correction is effective December 14, 2007.

FOR FURTHER INFORMATION CONTACT: Monice Rosenbaum at (202) 622-6070 
(not a toll-free number).

[[Page 71061]]


SUPPLEMENTARY INFORMATION: 

Background

    The temporary regulations (TD 9366) that are the subject of this 
correction are under section 6033 of the Internal Revenue Code.

Need for Correction

    As published, the temporary regulations (TD 9366) contain errors 
that may prove to be misleading and are in need of clarification.

Correction of Publication

0
Accordingly, the publication of the temporary regulations (TD 9366), 
which was the subject of FR Doc. E7-22299, is corrected as follows:
0
1. On page 64148, column 3, in the preamble, the language of the 
paragraph heading ``Form 990-N, Electronic Notification (e-Postcard) 
For Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ'' 
is corrected to read ``Form 990-N, Electronic Notice (e-Postcard) For 
Tax-Exempt Organizations Not Required to File Form 990 of 990-EZ''.
0
2. On page 64148, column 3, in the preamble, under the paragraph 
heading ``Form 990-N, Electronic Notice (e-Postcard) For Tax-Exempt 
Organizations Not Required to File Form 990 or 990-EZ'', first line of 
the third paragraph of the column, the language ``Form 990-N, 
``Electronic Notification'' is corrected to read `` Form 990-N, 
``Electronic Notice''.
0
3. On page 64149, column 1, in the preamble, under the paragraph 
heading ``Organizations Required To File Returns or Submit Electronic 
Notice'', line 5 of the second paragraph of the column, the language 
``an organization exemption from'' is corrected to read ``an 
organization exempt from''.

LaNita Van Dyke,
 Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 07-6044 Filed 12-13-07; 8:45 am]
BILLING CODE 4830-01-M