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TREAS/IRS RIN: 1545-BK63 Publication ID: Spring 2014 
Title: Application for Recognition of Tax Exemption as a Qualified Nonprofit Health Insurance Issuer Under Section 501(c)(29) 
Abstract: These proposed regulations pertain to requirements for tax exemption under section 501(c)(29). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.501(c)(29)-1 
Legal Authority: 26 USC 501(c)(29); 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/07/2012  77 FR 6027 
NPRM Comment Period End  04/09/2012   
Final Action  12/00/2014   
Additional Information: REG-135071-11 Drafting attorneys: Martin L. Schaffer and Amy F. Giuliano (202) 317-5800 Reviewing attorney: Taina Edlund (202) 317-5800 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:
Martin L. Schaffer
Attorney-Adviser
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4409,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815
Email: martin.l.schaffer@irscounsel.treas.gov

Amy F. Giuliano
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4405,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815
Email: amy.f.giuliano@irscounsel.treas.gov

 
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