[Federal Register Volume 89, Number 60 (Wednesday, March 27, 2024)]
[Rules and Regulations]
[Page 21211]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-06485]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 53

[TD 9981]
RIN 1545-BJ53


Requirements for Type I and Type III Supporting Organizations; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document corrects the correction to Treasury Decision 
9981, published in the Federal Register on November 20, 2023. Treasury 
Decision 9981 issued final regulations providing guidance on the 
prohibition on certain gifts or contributions to Type I and Type III 
supporting organizations from persons who control a supported 
organization and on certain other requirements for Type III supporting 
organizations. The regulations reflect changes to the law made by the 
Pension Protection Act of 2006.

DATES: This correction is effective on March 27, 2024, and is 
applicable on November 20, 2023.

FOR FURTHER INFORMATION CONTACT: Michael Gruccio at (202) 317-4541 (not 
a toll-free number), or Don Spellmann at (202) 317-4086 (not a toll-
free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9981) that are the subject of this 
correction are under section 509(a) of the Code.

Corrections to Publication

    Accordingly, the correction to the final regulations (TD 9981) that 
are the subject of FR Doc. 2023-25510, published on November 20, 2023, 
on page 80584, in the second column, is corrected by correcting the 
fifth line of the heading to read ``1545-BJ53''.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel (Procedure and Administration).
[FR Doc. 2024-06485 Filed 3-26-24; 8:45 am]
BILLING CODE 4830-01-P