[Federal Register Volume 87, Number 175 (Monday, September 12, 2022)]
[Rules and Regulations]
[Page 55686]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-19568]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9964]
RIN 1545-BI29


Disclosure of Information to State Officials Regarding Tax-Exempt 
Organizations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to a final regulation (TD 
9964) that was published in the Federal Register on August 16, 2022. 
This document contains final regulations that define the guidance to 
states regarding the process by which they may obtain or inspect 
certain returns and return information (including information about 
final and proposed denials and revocations of tax-exempt status) for 
the purpose of administering State laws governing certain tax-exempt 
organizations and their activities.

DATES: These corrections are effective on September 12, 2022 and 
applicable on or after August 16, 2022.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Seth 
Groman, (202) 317-5640.

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under section 6104(c) of the Internal Revenue Code.

Need for Correction

    As published on August 16, 2022 (87 FR 50240) the final regulation 
(TD 9964) contains errors that need to be corrected.

Correction of Publication

    Accordingly, the final regulations (TD 9964) that are the subject 
of FR Doc. 2022-17574, appearing on page 50240 in the Federal Register 
on August 16, 2022, are corrected to read as follows:
    1. On page 50241, in the third column, in the first line from the 
top of the fourth full paragraph, the language ``Section.'' is 
corrected to read ``Sections''.
    2. On page 50241, in the third column, in the second line from the 
top of the fourth full paragraph, the language ``provides'' is 
corrected to read ``provide''.
    3. One page 50243, in the third column, in the twelfth line from 
the bottom of the first full paragraph, the language ``Sec.  301-
6104(c)-1(g)(1)'' is corrected to read ``Sec.  301.6104(c)-1(g)(1)''.
    4. On page 50244, in the third column, under the heading ``Drafting 
Information'', in the third and fourth line from the top, the language 
``(Tax Exempt and Government Entities)'', is corrected to read 
``(Employee Benefits, Exempt Organizations, and Employment Taxes)''.

Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel, 
(Procedure and Administration).
[FR Doc. 2022-19568 Filed 9-9-22; 8:45 am]
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