[Federal Register Volume 81, Number 185 (Friday, September 23, 2016)]
[Rules and Regulations]
[Page 65542]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-22939]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9775]
RIN 1545-BN26


Requirement To Notify the IRS of Intent To Operate as a Section 
501(c)(4) Organization; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction.

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SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9775) that were published in the Federal Register on 
July 12, 2016 (81 FR 45008). The final and temporary regulations are 
relating to the requirement, added by the Protecting Americans from Tax 
Hikes Act of 2015, that organizations must notify the IRS of their 
intent to operate under section 501(c)(4) of the Internal Revenue Code.

DATES: This correction is effective on September 23, 2016 and 
applicable on July 12, 2016.

FOR FURTHER INFORMATION CONTACT: Chelsea Rubin at (202) 317-5800 (not a 
toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final and temporary regulations (TD 9775) that are the subject 
of this correction are under section 501(c)(4) of the Internal Revenue 
Code.

Need for Correction

    As published, the final and temporary regulations (TD 9775) contain 
errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9775), that 
are the subject of FR Doc. 2016-16338, is corrected as follows:
    1. On page 45010, in the preamble, the first column, the tenth line 
of the second full paragraph, the language ``2016-41, 2016-30 IRB xxxx, 
which'' is corrected to read ``2016-41, 2016-30 IRB 165, which''.
    2. On page 45010, in the preamble, the third column, under the 
paragraph heading ``5. Separate Procedure by Which an Organization May 
Request an IRS Determination That It Qualifies for Section 501(c)(4) 
Exempt Status'', the twenty-first line of the first full paragraph, the 
language ``prescribed in Revenue Procedure 2016-'' is corrected to read 
``prescribed in Rev. Proc. 2016-''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-22939 Filed 9-22-16; 8:45 am]
 BILLING CODE 4830-01-P