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TREAS/IRS RIN: 1545-BM06 Publication ID: Spring 2015 
Title: Notice Requirement for Section 501(c)(3) Organizations 
Abstract:

The regulations provide guidance to organizations seeking recognition of exemption under section 501(c)(3) regarding amended notice procedures under section 508.

 
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: No 
CFR Citation: 26 CFR 1.501(a)-1    26 CFR 1.501(c)(3)-1    26 CFR 1.508-1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/02/2014  79 FR 37697   
NPRM Comment Period End  09/30/2014 
Final Action  12/00/2015 
Additional Information: REG-110948-14 Drafting attorney: Robin Ehrenberg (202) 317-4547 Reviewing attorney: Casey Lothamer (202) 317-4821 Treasury attorney: Ruth Madrigal (202) 622-0224 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 
Related RINs: Related to 1545-BM07 
Agency Contact:
Robin J. Ehrenberg
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4547
Fax:855 604-6085
Email: robin.j.ehrenberg@irscounsel.treas.gov