The IRS has corrected sunset dates in the text of 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 corrections:
§ 1.501(a)-1T [Corrected]
1. On page 37631, in the third column, in § 1.501(a)-1T(f)(2), in the third line, “July 1, 2017” should read “June 30, 2017”.
§ 1.501(c)(3)-1T [Corrected]
2. On page 37632, in the first column, in § 1.501(c)(3)-1T(h)(2), in the third line, “July 1, 2017” should read “June 30, 2017”.
§ 1.508-1T [Corrected]
3. On page 37632, in the third column, in § 1.508-1T(c)(2), in the third and fourth lines, “July 3, 2017” should read “June 30, 2017”.
[FR Doc. C2-02014-15623 Filed 07/17/2014 at 8:45 am; Publication Date: 07/18/2014]