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TREAS/IRS RIN: 1545-BM07 Publication ID: Fall 2014 
Title: ●Notice Requirement for Section 501(c)(3) Organizations (Temporary) 
Abstract:

The temporary 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: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.501(a)-1T    26 CFR 1.509(c)(3)-1T    26 CFR 1.508-1T   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Completed by TD 9674  07/02/2014  79 FR 37630   
Additional Information: REG-110948-14 (Temp) 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-BM06 
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