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CFR Citation: 26 CFR Part 1

Docket ID: [Docket No. TD 9366]

RIN ID: RIN 1545-BG38

NOTICE: RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to temporary regulations.

SUBJECT CATEGORY: Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction

DATES: The correction is effective December 14, 2007.

DOCUMENT SUMMARY: This document contains corrections to temporary regulations (TD 9366) that were published in the Federal Register on Thursday, November 15, 2007 (72 FR 64147) describing the time and manner in which certain taxexempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F).

SUMMARY: Tax-exempt entities not currently required to file; notification requirement; Correction,

SUPPLEMENTAL INFORMATION

The temporary regulations (TD 9366) that are the subject of this correction are under section 6033 of the Internal Revenue Code. Need for Correction

As published, the temporary regulations (TD 9366) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication
Accordingly, the publication of the temporary regulations (TD 9366), which was the subject of FR Doc. E722299, is corrected as follows: 1. On page 64148, column 3, in the preamble, the language of the paragraph heading ``Form 990N, Electronic Notification (ePostcard) For TaxExempt Organizations Not Required to File Form 990 or 990EZ'' is corrected to read ``Form 990N, Electronic Notice (ePostcard) For TaxExempt Organizations Not Required to File Form 990 of 990EZ''. 2. On page 64148, column 3, in the preamble, under the paragraph heading ``Form 990N, Electronic Notice (ePostcard) For TaxExempt Organizations Not Required to File Form 990 or 990EZ'', first line of the third paragraph of the column, the language ``Form 990N, ``Electronic Notification'' is corrected to read `` Form 990N, ``Electronic Notice''.
3. On page 64149, column 1, in the preamble, under the paragraph heading ``Organizations Required To File Returns or Submit Electronic Notice'', line 5 of the second paragraph of the column, the language ``an organization exemption from'' is corrected to read ``an organization exempt from''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 076044 Filed 121307; 8:45 am]
BILLING CODE 483001M

FOR FURTHER INFORMATION CONTACT Monice Rosenbaum at (202) 622-6070 (not a tollfree number).
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