[Federal Register Volume 74, Number 218 (Friday, November 13, 2009)]
[Proposed Rules]
[Page 58574]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-27215]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 53

[REG-155929-06]
RIN 1545-BG31


Payout Requirements for Type III Supporting Organizations That 
Are Not Functionally Integrated; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-155929-06) that was published in the Federal Register 
on Thursday, September 24, 2009. The proposed regulations provide 
further guidance regarding the requirements to qualify as a Type III 
supporting organization that is operated in connection with one or more 
supported organizations.

FOR FURTHER INFORMATION CONTACT: Philip T. Hackney or Don R. Spellmann 
at (202) 622-1124 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is the subject of this 
document is under section 509 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-155929-06) 
contains an error that is misleading and is in need of clarification.

Correction to Publication

    Accordingly, the notice of proposed rulemaking, published September 
24, 2009 (74 FR 48672), which was the subject of FR Doc. E9-22866 is 
corrected as follows:
    On page 48673, in the preamble, column 1, under the caption FOR 
FURTHER INFORMATION CONTACT, line 3, the language ``at (202) 622-6070; 
concerning'' is corrected to read ``at (202) 622-1124; concerning''.

LaNita VanDyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-27215 Filed 11-12-09; 8:45 am]
BILLING CODE 4830-01-P