The IRS has corrected an error in final and temporary regulations (T.D. 9674) that provide guidance on a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3).
Guidelines for the Streamlined Process of Applying for
Recognition of Section 501(c)(3) Status
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Treasury Decision 9674
RIN 1545-BM07
Correction
In rule document 2014-15623 on pages 37630-37632 of the issue of Wednesday, July 2, 2014 make the following correction:
PART 1 — INCOME TAXES
On page 37631, in the third column, in the 26th line from the bottom, “§ 1.501(c)(3)” should read “§ 1.501(c)(3)-1T”.
[FR Doc. C1-2014-15623 Filed 7-9-14; 8:45 am]
BILLING CODE 1505-01-D
[FR Doc. C1-02014-15623 Filed 07/09/2014 at 8:45 am; Publication Date: 07/10/2014]