80 FR 12760 - Application for Recognition as a 501(c)(29) Organization; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 47 (March 11, 2015)

Page Range		12760-12761
FR Document		2015-05518

This document contains corrections to final regulations (TD 9709) that were published in the Federal Register on January 29, 2015 (79 FR 4791). The final regulations authorize the IRS to prescribe the procedure by which certain entities may apply to the IRS for recognition of exemption from Federal income tax.

Federal Register, Volume 80 Issue 47 (Wednesday, March 11, 2015)

[Federal Register Volume 80, Number 47 (Wednesday, March 11, 2015)]
[Rules and Regulations]
[Pages 12760-12761]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-05518]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9709]
RIN 1545-BK64


Application for Recognition as a 501(c)(29) Organization; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9709) that were published in the Federal Register on January 29, 2015 
(79 FR 4791). The final regulations authorize the IRS to prescribe the 
procedure by which certain entities may apply to the IRS for 
recognition of exemption from Federal income tax.

DATES: This correction is effective on March 11, 2015 and applicable 
beginning January 29, 2015.

FOR FURTHER INFORMATION CONTACT: Martin Schaffer at (202) 317-5800 (not 
a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9709) that are the subject of this 
correction is under section 501(c)(29) of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9709) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9709), that are the subject 
of FR Doc. 2015-01677, are corrected as follows:
    1. On page 4792, third column, the tenth line of the second full 
paragraph,

[[Page 12761]]

the language ``thereunder generally requires all'' is corrected to read 
``thereunder generally require all''.
    2. On page 4793, first column, under the paragraph heading 
``Drafting Information'' the third line, the language ``Office of 
Division Counsel/Associate'' is corrected to read ``Office of 
Associate''.
    3. On page 4793, second column, the fourth line of the signature 
block, the language ``Approved: January 22, 2015.'' is corrected to 
read ``Approved: January 23, 2015.''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-05518 Filed 3-10-15; 8:45 am]
 BILLING CODE 4830-01-P

12760 Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations

18 CFR Part 18 CFR Part 18 CFR Part
OMB Control number OMB Control number OMB Control number
or section or section or section

35.28(f) ......... 1902–0096, 1902–0203 154.112 ........ 1902–0154 381.105 ........ 1902–0132
35.28(c), (d), 1902–0096, 1902–0233 154.201 ........ 1902–0155 381.106 ........ 1902–0132
(e). 154.204–208 1902–0155 381.108 ........ 1902–0132
35.28(g) ........ 1902–0096 154.301–315 1902–0154 381.302 ........ 1902–0132
35.28(g)(4) ... 1902–0257 154.401–403 1902–0070 381.303 ........ 1902–0132
35.29 ............ 1902–0096 154.501–502 1902–0084 381.304 ........ 1902–0132
35.30 ............ 1902–0096 154.602–603 1902–0155 381.305 ........ 1902–0132
35.33 ............ 1902–0096 156.3–5 ........ 1902–0061 382 ............... 1902–0132
35.34(d) ........ 1902–0096, 1902–0082 157.5–11 ...... 1902–0060 385.206 ........ 1902–0180
35.34(g) ........ 1902–0096 157.13–.20 ... 1902–0060 385.2013 ...... 1902–0241
35.35(h) ........ 1902–0239 157.53 .......... 1902–0060 385.2014 ...... 1902–0241
35.37 ............ 1902–0234 157.201–.209 1902–0060 388.113 ........ 1902–0197
35.38 ............ 1902–0234 157.203(d) .... 1902–0128
35.40 ............ 1902–0234 157.211 ........ 1902–0060 [FR Doc. 2015–05323 Filed 3–10–15; 8:45 am]
35.41(d) ........ 1902–0250 157.214–218 1902–0060 BILLING CODE 6717–01–P
35.42 ............ 1902–0234 225 ............... 1902–0098
35.47 ............ 1902–0096 250.6 ............ 1902–0061
36.1 .............. 1902–0170 250.16 .......... 1902–0157
37.5 .............. 1902–0173 260.1 ............ 1902–0028 DEPARTMENT OF THE TREASURY
37.6 .............. 1902–0233 260.2 ............ 1902–0030
37.7 .............. 1902–0233 260.8 ............ 1902–0005 Internal Revenue Service
37.8 .............. 1902–0173 260.9 ............ 1902–0004
38 ................. 1902–0173 260.300 ........ 1902–0205 26 CFR Part 1
38.2 .............. 1902–0265 260.400 ........ 1902–0267
39.3 .............. 1902–0225 260.401 ........ 1902–0242 [TD 9709]
39.5 .............. 1902–0225 281 ............... 1902–0154 RIN 1545–BK64
39.6 .............. 1902–0225 284.8 ............ 1902–0060
39.7 .............. 1902–0225 284.11 .......... 1902–0060 Application for Recognition as a
39.8 .............. 1902–0225 284.12 .......... 1902–0174
501(c)(29) Organization; Correction
39.10 ............ 1902–0225 284.12(b)(4) 1902–0265
39.11 ............ 1902–0225 284.13(c) ...... 1902–0169 AGENCY: Internal Revenue Service (IRS),
39.12 ............ 1902–0225 284.13(d)(1) 1902–0243 Treasury.
39.13 ............ 1902–0225 284.13(d)(2) 1902–0169
ACTION: Final regulations; correction.
40 ................. 1902–0225, 1092–0244, 284.13(e) ...... 1902–0060
1902–0248, 1902–0247, 284.14 .......... 1902–0243 SUMMARY: This document contains
1902–0246, 1902–0249, 284.102(e) .... 1902–0086
284.123 ........ 1902–0086
corrections to final regulations (TD
1902–0252, 1902–0256,
1902–0258, 1902–0259, 284.126(a) .... 1902–0060 9709) that were published in the
1902–0260, 1902–0261, 284.126(b) .... 1902–0253 Federal Register on January 29, 2015
1902–0263, 1902–0264, 284.221 ........ 1902–0060 (79 FR 4791). The final regulations
1902–0269, 1902–0268, 284.224 ........ 1902–0060 authorize the IRS to prescribe the
1902–0270, 2902–0273, 284.261–271 1902–0144 procedure by which certain entities may
1902–0275, 1902–0276 284.286 ........ 1902–0157 apply to the IRS for recognition of
41.11 ............ 1902–0021 284.288(a) .... 1902–0242 exemption from Federal income tax.
42.1 .............. 1902–0096 284.288(b) .... 1902–0086
DATES: This correction is effective on
45 ................. 1902–0083 284.403(a) .... 1902–0242
46.3 .............. 1902–0114 284.403(b) .... 1902–0086 March 11, 2015 and applicable
46.4 .............. 1902–0099 284.501–505 1902–0154, 1902–0155, beginning January 29, 2015.
46.5 .............. 1902–0099 1902–0086 FOR FURTHER INFORMATION CONTACT:
46.6 .............. 1902–0099 292.207 ........ 1902–0075 Martin Schaffer at (202) 317–5800 (not
50 ................. 1902–0238 292.208 ........ 1902–0058, 1902–0115 a toll free number).
125 ............... 1902–0098 292.309–315 1902–0237
SUPPLEMENTARY INFORMATION:
131.20 .......... 1902–0069 292.602 ........ 1902–0231
131.31 .......... 1902–0099 294.101 ........ 1902–0138 Background
131.43 .......... 1902–0043 340 ............... 1902–0089
131.50 .......... 1902–0043 341 ............... 1902–0089 The final regulations (TD 9709) that
131.52 .......... 1902–0096 342 ............... 1902–0089 are the subject of this correction is
131.70 .......... 1902–0136 343 ............... 1902–0089, 1902–0180 under section 501(c)(29) of the Internal
131.80 .......... 1902–0075 344 ............... 1902–0089 Revenue Code.
141.1 ............ 1902–0021 346 ............... 1902–0089
141.2 ............ 1902–0029 347 ............... 1902–0089 Need for Correction
141.14 .......... 1902–0106 348 ............... 1902–0089 As published, the final regulations
141.15 .......... 1902–0058, 1902–0115 356 ............... 1902–0098 (TD 9709) contain errors that may prove
141.51 .......... 1902–0140 357.2 ............ 1902–0022 to be misleading and are in need of
141.300 ........ 1902–0171 357.3 ............ 1902–0019
clarification.
141.400 ........ 1902–0205 357.4 ............ 1902–0206
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141.500 ........ 1902–0267 357.5 ............ 1902–0267 Correction of Publication
152 ............... 1902–0116 366.2(d) ........ 1902–0254
153 ............... 1902–0062 366.4 ............ 1902–0218 Accordingly, the final regulations (TD
154.4 ............ 1902–0155 366.7(a) ........ 1902–0166 9709), that are the subject of FR Doc.
154.7 ............ 1902–0154, 1902–0155 368 ............... 1902–0215 2015–01677, are corrected as follows:
154.102–110 1902–0154 369.1 ............ 1902–0215 1. On page 4792, third column, the
154.111 ........ 1902–0169 380 ............... 1902–0128 tenth line of the second full paragraph,

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Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations 12761

the language ‘‘thereunder generally Need for Correction DEPARTMENT OF THE TREASURY
requires all’’ is corrected to read
As published, the final regulations Internal Revenue Service
‘‘thereunder generally require all’’.
(TD 9708) contains errors that may
2. On page 4793, first column, under
prove to be misleading and are in need 26 CFR Parts 1 and 53
the paragraph heading ‘‘Drafting
of clarification.
Information’’ the third line, the language
‘‘Office of Division Counsel/Associate’’ Correction of Publication [TD 9708]
is corrected to read ‘‘Office of
Accordingly, the final regulations (TD
Associate’’. RIN 1545–BK57; RIN 1545–BL30; RIN 1545–
9708), that are the subject of FR Doc.
3. On page 4793, second column, the BL58
2014–30525, are corrected as follows:
fourth line of the signature block, the
language ‘‘Approved: January 22, 2015.’’ 1. On page 78961, first column, the Additional Requirements for Charitable
is corrected to read ‘‘Approved: January eleventh line of the first full paragraph, Hospitals; Community Health Needs
23, 2015.’’. the language ‘‘only very serious failures, Assessments for Charitable Hospitals;
taking into’’ is corrected to read ‘‘only Requirements of a Section 4959 Excise
Martin V. Franks, a very serious failure, taking into’’. Tax Return and Time for Filing the
Chief, Publications and Regulations Branch, 2. On page 78975, third column, the
Legal Processing Division, Associate Chief
Return; Correction
last line of the column, the language
Counsel, (Procedure and Administration). ‘‘members of the hospital’s community’’ AGENCY: Internal Revenue Service (IRS),
[FR Doc. 2015–05518 Filed 3–10–15; 8:45 am] is corrected to read ‘‘members of the Treasury.
BILLING CODE 4830–01–P hospital facility’s community’’. ACTION: Correcting amendment.
3. On page 78979, third column, the
eighth line from the bottom the first full SUMMARY: This document contains
DEPARTMENT OF THE TREASURY corrections to final regulations (TD
paragraph, the language ‘‘co-payments,
Internal Revenue Service co-insurance, or’’ is corrected to read 9708) that were published in the
‘‘co-payments, co-insurance, and’’. Federal Register on December 31, 2014
26 CFR Parts 1, 53, and 602 4. On page 78980, the third column, (79 FR 78954). The final regulations
the seventh line from the top of the provide guidance regarding the
[TD 9708] page, the language ‘‘form of co- requirements for charitable hospital
payments, co-insurance, or’’ is corrected organizations added by the Patient
RIN 1545–BK57; RIN 1545–BL30; RIN 1545– to read ‘‘co-payments, co-insurance, Protection and Affordable Care Act of
BL58 and’’. 2010.
5. On page 78981, the second column, DATES: This correction is effective on
Additional Requirements for Charitable the twenty-third line from the top of the March 11, 2015 and applicable
Hospitals; Community Health Needs page, the language ‘‘payments, co- beginning December 31, 2014.
Assessments for Charitable Hospitals; insurance, or deductibles),’’ is corrected FOR FURTHER INFORMATION CONTACT:
Requirements of a Section 4959 Excise to read ‘‘payments, co-insurance, and
Tax Return and Time for Filing the Amy F. Giuliano, Amber L. MacKenzie,
deductibles),’’. or Stephanie N. Robbins at (202) 317–
Return; Correction 6. On page 78982, the first column, 5800 (not a toll free number).
AGENCY: Internal Revenue Service (IRS), the thirteenth line from the top of the
SUPPLEMENTARY INFORMATION:
Treasury. page, the language ‘‘obtain such
percentages, a hospital’’ is corrected to Background
ACTION: Final regulations; correction.
read ‘‘obtain such percentage(s), a
hospital’’. The final regulations (TD 9708) that
SUMMARY: This document contains are the subject of this correction is
corrections to final regulations (TD 7. On page 78983, the first column, under section 501(r)(3) of the Internal
9708) that were published in the the thirteenth line from the top of the Revenue Code.
Federal Register on December 31, 2014 page, the language ‘‘required under
(79 FR 78954). The final regulations section 501(r)(6)).’’ is corrected to read Need for Correction
provide guidance regarding the ‘‘required by the regulations under As published, the final regulations
requirements for charitable hospital section 501(r)(6)).’’. (TD 9708) contains errors that may
organizations added by the Patient 8. On page 78983, the first column, prove to be misleading and are in need
Protection and Affordable Care Act of the twelfth line from the bottom of the of clarification.
2010. first full paragraph, the language
‘‘facility must refund any amounts the’’ List of Subjects
DATES: This correction is effective on
March 11, 2015 and applicable is corrected to read ‘‘facility must 26 CFR Part 1
beginning December 31, 2014. refund any amount the’’.
9. On page 78997, the first column, Income taxes, Reporting and
FOR FURTHER INFORMATION CONTACT: recordkeeping requirements.
the heading ‘‘Adoption of Amendment
Amy F. Giuliano, Amber L. MacKenzie,
to the Regulation’’ is corrected to read 26 CFR Part 53
or Stephanie N. Robbins at (202) 317–
‘‘Adoption of Amendments to the
5800 (not a toll free number). Excise taxes, Foundations,
Regulation’’.
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SUPPLEMENTARY INFORMATION: Investments, Lobbying, Reporting and
Martin V. Franks, recordkeeping requirements.
Background Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief Correction of Publication
The final regulations (TD 9708) that
are the subject of this correction is Counsel, (Procedure and Administration). Accordingly, 26 CFR parts 1 and 53
under section 501(r)(3) of the Internal [FR Doc. 2015–05520 Filed 3–10–15; 8:45 am] are corrected by making the following
Revenue Code. BILLING CODE 4830–01–P correcting amendments:

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Document Created: 2015-12-18 11:58:44
Document Modified: 2015-12-18 11:58:44

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Rules and Regulations
Action		Final regulations; correction.
Dates		This correction is effective on March 11, 2015 and applicable beginning January 29, 2015.
Contact		Martin Schaffer at (202) 317-5800 (not a toll free number).
FR Citation		80 FR 12760
RIN Number		1545-BK64

80 FR 12760 - Application for Recognition as a 501(c)(29) Organization; Correction

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 47 (March 11, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service