[Federal Register Volume 72, Number 240 (Friday, December 14, 2007)]
[Rules and Regulations]
[Page 71061]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-24114]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9366]
RIN 1545-BG38


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains a correction 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).

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 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

0
Accordingly, 26 CFR part 1 is corrected by making the following 
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 1.6033-6T is amended by revising paragraph (b)(2)(vi) 
to read as follows:


Sec.  1.6033-6T  Notification requirement for entities not required to 
file an annual information return under section 6033(a)(1) (taxable 
years beginning after December 31, 2006).

* * * * *
    (b) * * *
    (2) * * *
    (vi) An organization described in section 501(c)(1); or
* * * * *

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-24114 Filed 12-13-07; 8:45 am]
BILLING CODE 4830-01-P