[Federal Register Volume 80, Number 74 (Friday, April 17, 2015)]
[Rules and Regulations]
[Pages 21169-21170]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-08856]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9674]
RIN 1545-BM07


Guidelines for the Streamlined Process of Applying for 
Recognition of Section 501(c)(3) Status; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule; correction.

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

SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9674) that were published in the Federal Register on 
Wednesday, July 2, 2014 (79 FR 37630). The final and temporary 
regulations provide guidance to eligible organizations seeking 
recognition of tax-exempt status under section 501(c)(3) of the 
Internal Revenue Code.

DATES: This correction is effective April 17, 2015 and applicable July 
2, 2014.

FOR FURTHER INFORMATION CONTACT: James R. Martin and Robin Ehrenberg, 
at (202) 317-5800 (not a toll free number).

SUPPLEMENTARY INFORMATION: 

[[Page 21170]]

Background

    The final and temporary regulations (TD 9674) that are the subject 
of this correction are under section 501(c)(3) of the Internal Revenue 
Code.

Need for Correction

    As published, the final and temporary regulation (TD 9674) contains 
an error and is in need of clarification.

Correction of Publication

    In FR Doc. 2014-15623 appearing on page 37630 in the Federal 
Register of Wednesday, July 2, 2014, the following correction is made:


Sec.  1.508-1T  [Corrected]

    On page 37632, the amendatory instruction reading ``Par. 7. Section 
1.508-1T is revised to read as follows: '' is corrected to read ``Par. 
7. Section 1.508-1T is added to read as follows:''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-08856 Filed 4-16-15; 8:45 am]
 BILLING CODE 4830-01-P