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TREAS/IRS RIN: 1545-BF44 Publication ID: Fall 2008 
Title: Regulations Under Sections 501(c)(3) and 4958 on Revocation Standards 
Abstract: These final regulations will clarify the substantive requirements for tax exemption under section 501(c)(3) and the relationship between those requirements and the imposition of excise taxes under section 4958. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.501(c)(3)-1(d)(1)(ii)(a)    26 CFR 1.501(c)(3)-1(g)    26 CFR 53.4958-2(a)(6)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  03/10/2008    
Additional Information: REG-111244-05 Drafting attorney: Galina V. Kolomietz (202) 622-6070 Reviewing attorney: Paul Accettura (202) 622-8464 Treasury attorneys: Eric San Juan (202) 622-0224 and Emily Lam (202) 622-5293 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Galina V. Kolomietz
Assistant Branch Chief, Exempt Organizational Branch 1
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4408,
Washington, DC 20224
Phone:202 622-6070
Fax:202 622-1036
Email: galina.v.kolomietz@irscounsel.treas.gov