80 FR 21169 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 74 (April 17, 2015)

Page Range		21169-21170
FR Document		2015-08856

This document contains a correction to final and temporary regulations (TD 9674) that were published in the Federal Register on Wednesday, July 2, 2014 (79 FR 37630). The final and temporary regulations provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code.

Federal Register, Volume 80 Issue 74 (Friday, April 17, 2015)

[Federal Register Volume 80, Number 74 (Friday, April 17, 2015)]
[Rules and Regulations]
[Pages 21169-21170]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-08856]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9674]
RIN 1545-BM07


Guidelines for the Streamlined Process of Applying for 
Recognition of Section 501(c)(3) Status; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule; correction.

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

SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9674) that were published in the Federal Register on 
Wednesday, July 2, 2014 (79 FR 37630). The final and temporary 
regulations provide guidance to eligible organizations seeking 
recognition of tax-exempt status under section 501(c)(3) of the 
Internal Revenue Code.

DATES: This correction is effective April 17, 2015 and applicable July 
2, 2014.

FOR FURTHER INFORMATION CONTACT: James R. Martin and Robin Ehrenberg, 
at (202) 317-5800 (not a toll free number).

SUPPLEMENTARY INFORMATION: 

[[Page 21170]]

Background

    The final and temporary regulations (TD 9674) that are the subject 
of this correction are under section 501(c)(3) of the Internal Revenue 
Code.

Need for Correction

    As published, the final and temporary regulation (TD 9674) contains 
an error and is in need of clarification.

Correction of Publication

    In FR Doc. 2014-15623 appearing on page 37630 in the Federal 
Register of Wednesday, July 2, 2014, the following correction is made:


Sec.  1.508-1T  [Corrected]

    On page 37632, the amendatory instruction reading ``Par. 7. Section 
1.508-1T is revised to read as follows: '' is corrected to read ``Par. 
7. Section 1.508-1T is added to read as follows:''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-08856 Filed 4-16-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 74 / Friday, April 17, 2015 / Rules and Regulations 21169

aspiration or bone marrow biopsy, but not criteria, a consecutive 12-month period thrombocytopenia (see 107.00D), with
peripheral blood smears alone. Examples of means a period of 12 consecutive months, all complications requiring at least three
these disorders are myelodysplastic or part of which must occur within the hospitalizations within a 12-month period
syndromes, aplastic anemia, period we are considering in connection with and occurring at least 30 days apart. Each
granulocytopenia, and myelofibrosis. your application or continuing disability hospitalization must last at least 48 hours,
Acquired disorders of bone marrow failure review. These events must occur at least 30 which can include hours in a hospital
may result from viral infections, chemical days apart to ensure that we are evaluating emergency department or comprehensive
exposure, or immunologic disorders. separate events. hemophilia treatment center immediately
2. The hospitalizations in 107.10A do not before the hospitalization (see 107.00D2).
all have to be for the same complication of I. How do we evaluate hematological
107.10 Disorders of bone marrow failure,
bone marrow failure. They may be for three disorders that do not meet one of these
including myelodysplastic syndromes,
different complications of the disorder. listings?
aplastic anemia, granulocytopenia, and
Examples of complications that may result in 1. These listings are only common myelofibrosis (see 107.00E), with:
hospitalization include uncontrolled examples of hematological disorders that we A. Complications of bone marrow failure
bleeding, anemia, and systemic bacterial, consider severe enough to result in marked requiring at least three hospitalizations
viral, or fungal infections. and severe functional limitations. If your within a 12-month period and occurring at
3. For 107.10B, the requirement of life-long disorder does not meet the criteria of any of least 30 days apart. Each hospitalization must
RBC transfusions to maintain life in these listings, we must consider whether you last at least 48 hours, which can include
myelodysplastic syndromes or aplastic have a disorder that satisfies the criteria of hours in a hospital emergency department
anemias has the same meaning as it does for a listing in another body system. For immediately before the hospitalization (see
beta thalassemia major. (See 107.00C4.) example, we will evaluate hemophilic joint 107.00E2).
deformity under 101.00; polycythemia vera OR
F. How do we evaluate bone marrow or stem
under 103.00, 104.00, or 111.00; chronic iron B. Myelodysplastic syndromes or aplastic
cell transplantation under 107.17?
overload resulting from repeated RBC anemias requiring life-long RBC transfusions
We will consider you to be disabled for 12 transfusion (transfusion hemosiderosis) at least once every 6 weeks to maintain life
months from the date of bone marrow or stem under 103.00, 104.00, or 105.00; and the (see 107.00E3).
cell transplantation, or we may consider you effects of intracranial bleeding or stroke 107.17 Hematological disorders treated by
to be disabled for a longer period if you are under 111.00 or 112.00. bone marrow or stem cell transplantation
experiencing any serious post-transplantation 2. If you have a severe medically (see 107.00F). Consider under a disability for
complications, such as graft-versus-host determinable impairment(s) that does not at least 12 consecutive months from the date
(GVH) disease, frequent infections after meet a listing, we will determine whether of transplantation. After that, evaluate any
immunosuppressive therapy, or significant your impairment(s) medically equals a residual impairment(s) under the criteria for
deterioration of organ systems. We do not listing. (See section 416.926 of this chapter.)
restrict our determination of the onset of the affected body system.
Hematological disorders may be associated
disability to the date of the transplantation in with disorders in other body systems, and we * * * * *
107.17. We may establish an earlier onset of consider the combined effects of multiple [FR Doc. 2015–08849 Filed 4–16–15; 8:45 am]
disability due to your transplantation if impairments when we determine whether BILLING CODE 4191–02–P
evidence in your case record supports such they medically equal a listing. If your
a finding. impairment(s) does not medically equal a
G. How do we consider your symptoms, listing, we will also consider whether it
DEPARTMENT OF THE TREASURY
including your pain, severe fatigue, and functionally equals the listings. (See section
malaise? 416.926a of this chapter.) We use the rules
Internal Revenue Service
in § 416.994a of this chapter when we decide
Your symptoms, including pain, severe
whether you continue to be disabled.
fatigue, and malaise, may be important 26 CFR Part 1
107.01 Category of Impairments,
factors in our determination whether your
hematological disorder meets or medically Hematological Disorders
[TD 9674]
equals a listing, or in our determination 107.05 Hemolytic anemias, including
whether you otherwise have marked and sickle cell disease, thalassemia, and their RIN 1545–BM07
severe functional limitations. We cannot variants (see 107.00C), with:
consider your symptoms unless you have A. Documented painful (vaso-occlusive) Guidelines for the Streamlined Process
medical signs or laboratory findings showing crises requiring parenteral (intravenous or of Applying for Recognition of Section
the existence of a medically determinable intramuscular) narcotic medication,
occurring at least six times within a 12-
501(c)(3) Status; Correction
impairment(s) that could reasonably be
expected to produce the symptoms. If you month period with at least 30 days between AGENCY: Internal Revenue Service (IRS),
have such an impairment(s), we will evaluate crises. Treasury.
the intensity, persistence, and functional OR
B. Complications of hemolytic anemia ACTION: Final rule; correction.
effects of your symptoms using the rules
throughout 107.00 and in our other requiring at least three hospitalizations
within a 12-month period and occurring at SUMMARY: This document contains a
regulations. (See sections 416.928 and
416.929 of this chapter.) Additionally, when least 30 days apart. Each hospitalization must correction to final and temporary
we assess the credibility of your complaints last at least 48 hours, which can include regulations (TD 9674) that were
about your symptoms and their functional hours in a hospital emergency department or published in the Federal Register on
effects, we will not draw any inferences from comprehensive sickle cell disease center Wednesday, July 2, 2014 (79 FR 37630).
the fact that you do not receive treatment or immediately before the hospitalization (see The final and temporary regulations
that you are not following treatment without 107.00C2). provide guidance to eligible
considering all of the relevant evidence in OR
organizations seeking recognition of tax-
your case record, including any explanations C. Hemoglobin measurements of 7.0 grams
exempt status under section 501(c)(3) of
asabaliauskas on DSK5VPTVN1PROD with RULES

you provide on why you are not receiving or per deciliter (g/dL) or less, occurring at least
following treatment. three times within a 12-month period with at the Internal Revenue Code.
least 30 days between measurements. DATES: This correction is effective April
H. How do we evaluate episodic events in OR 17, 2015 and applicable July 2, 2014.
hematological disorders? D. Beta thalassemia major requiring life-
FOR FURTHER INFORMATION CONTACT:
Some of the listings in this body system long RBC transfusions at least once every 6
require a specific number of events within a weeks to maintain life (see 107.00C4). James R. Martin and Robin Ehrenberg, at
consecutive 12-month period. (See 107.05, 107.08 Disorders of thrombosis and (202) 317–5800 (not a toll free number).
107.08, and 107.10A.) When we use such hemostasis, including hemophilia and SUPPLEMENTARY INFORMATION:

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21170 Federal Register / Vol. 80, No. 74 / Friday, April 17, 2015 / Rules and Regulations

Background from 7.8 pounds per square inch (psi) to standard. Subsequently, in order to
The final and temporary regulations 9.0 psi for gasoline sold between June 1 comply with the 1-hour ozone NAAQS,
(TD 9674) that are the subject of this and September 15 of each year in the Alabama opted to implement a state
correction are under section 501(c)(3) of Area would not interfere with RVP requirement of 7.0 psi for gasoline
the Internal Revenue Code. attainment or maintenance of the sold in the Birmingham Area during the
national ambient air quality standards high ozone season. EPA incorporated
Need for Correction (NAAQS) or with any other CAA the state RVP requirement of 7.0 psi for
As published, the final and temporary requirement. EPA has determined that gasoline sold in the Birmingham Area
regulation (TD 9674) contains an error Alabama’s November 14, 2014, SIP into the Alabama SIP on November 7,
and is in need of clarification. revision is consistent with the CAA. 2001. See 66 FR 56218. The Area
DATES: This rule will be effective April attained the 1-hour ozone NAAQS and
Correction of Publication 17, 2015. was redesignated to attainment for the
In FR Doc. 2014–15623 appearing on ADDRESSES: EPA has established a 1-hour ozone on March 12, 2004, based
page 37630 in the Federal Register of docket for this action under Docket on 2001–2003 ambient air quality
Wednesday, July 2, 2014, the following Identification No. EPA–R04–OAR– monitoring data. See 69 FR 11798.
correction is made: 2014–0867. All documents in the docket Alabama’s 1-hour ozone redesignation
are listed on the www.regulations.gov request did not include a request to
§ 1.508–1T [Corrected] Web site. Although listed in the index, remove the 7.0 psi state RVP
On page 37632, the amendatory some information is not publicly requirement for the Birmingham Area
instruction reading ‘‘Par. 7. Section available, i.e., Confidential Business from the SIP nor a request to relax the
1.508–1T is revised to read as follows: Information or other information whose 7.8 psi Federal RVP standard.
’’ is corrected to read ‘‘Par. 7. Section disclosure is restricted by statute. On April 30, 2004, EPA designated
1.508–1T is added to read as follows:’’. and classified areas for the 8-hour ozone
Certain other material, such as
NAAQS that was promulgated on July
Martin V. Franks, copyrighted material, is not placed on
18, 1997, as unclassifiable/attainment or
Chief, Publications and Regulations Branch,
the Internet and will be publicly
nonattainment for the new 8-hour ozone
Legal Processing Division, Associate Chief available only in hard copy form.
NAAQS. See 69 FR 23857. The
Counsel (Procedure and Administration). Publicly available docket materials are
Birmingham Area was designated as
[FR Doc. 2015–08856 Filed 4–16–15; 8:45 am] available either electronically through
nonattainment for the 1997 8-hour
www.regulations.gov or in hard copy at
BILLING CODE 4830–01–P ozone NAAQS with a design value of
the Air Regulatory Management Section
0.087 parts per million (ppm). The Area
(formerly the Regulatory Development
was redesignated to attainment for the
Section), Air Planning and
ENVIRONMENTAL PROTECTION 1997 8-hour ozone NAAQS in a final
Implementation Branch (formerly the rulemaking on May 12, 2006. See 71 FR
AGENCY Air Planning Branch), Air, Pesticides 27631. Alabama’s 1997 8-hour ozone
40 CFR Part 52 and Toxics Management Division, U.S. redesignation request did not include a
Environmental Protection Agency, request for the removal of the 7.8 psi
[EPA–R04–OAR–2014–0867; FRL–9926–41– Region 4, 61 Forsyth Street SW.,
Region–4] Federal RVP standard, nor did it include
Atlanta, Georgia 30303–8960. EPA a request to change the 7.0 psi state RVP
requests that if at all possible, you requirement for the Birmingham Area.
Approval and Promulgation of
contact the person listed in the FOR However, to support its request for
Implementation Plans; Alabama: Non-
FURTHER INFORMATION CONTACT section to redesignation to attainment for the 1997
Interference Demonstration for Federal
schedule your inspection. The Regional 8-hour ozone NAAQS, Alabama took a
Low-Reid Vapor Pressure Requirement
Office’s official hours of business are conservative approach and estimated
for the Birmingham Area
Monday through Friday, 8:30 a.m. to emissions using a 9.0 psi RVP in its
AGENCY: Environmental Protection 4:30 p.m., excluding Federal holidays. modeling supporting the State’s
Agency (EPA). FOR FURTHER INFORMATION CONTACT: maintenance demonstration.
ACTION: Final rule. Richard Wong of the Air Regulatory On March 2, 2012, Alabama
Management Section, in the Air submitted a SIP revision requesting that
SUMMARY: The Environmental Protection Planning and Implementation Branch, EPA remove the State’s 7.0 psi RVP
Agency (EPA) is approving the State of Air, Pesticides and Toxics Management requirement for the Area from the SIP.
Alabama’s November 14, 2014, State Division, U.S. Environmental Protection EPA approved Alabama’s March 2,
Implementation Plan (SIP) revision, Agency, Region 4, 61 Forsyth Street 2012, SIP revision on April 20, 2012.
submitted through the Alabama SW., Atlanta, Georgia 30303–8960. Mr. See 77 FR 23619. In EPA’s final
Department of Environmental Wong may be reached by phone at (404) rulemaking to remove the State RVP
Management (ADEM), in support of the 562–8726 or via electronic mail at requirement, EPA noted that the action
State’s request that EPA change the wong.richard@epa.gov. did not remove the 7.8 psi Federal RVP
Federal Reid Vapor Pressure (RVP) SUPPLEMENTARY INFORMATION: requirement for the Birmingham Area.
requirements for Jefferson and Shelby Effective July 20, 2012, EPA designated
Counties (hereinafter referred to as the I. What is the background for this final the Birmingham Area as unclassifiable/
‘‘Birmingham Area’’ or ‘‘Area’’). action? attainment for the 2008 8-hour ozone
asabaliauskas on DSK5VPTVN1PROD with RULES

Alabama’s November 14, 2014, SIP The Birmingham Area was originally NAAQS. See 77 FR 30088 (April 30,
revision evaluates whether changing the designated as a 1-hour ozone 2012). Although the Birmingham Area is
Federal RVP requirements in this Area nonattainment area by EPA on March 3, designated as attainment, the federal 7.8
would interfere with the Area’s ability 1978 (43 FR 8962). A 7.8 psi Federal psi RVP requirement remains in place.
to meet the requirements of the Clean RVP requirement was first applied to Alabama is now requesting that EPA
Air Act (CAA or Act). Specifically, the Area during the high ozone season remove the federal 7.8 psi RVP
Alabama’s SIP revision concludes that given its status as a marginal requirement for the Birmingham Area,
relaxing the Federal RVP requirement nonattainment area for the 1-hour ozone and it submitted a SIP revision on

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Document Created: 2015-12-18 11:20:16
Document Modified: 2015-12-18 11:20:16

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 rule; correction.
Dates		This correction is effective April 17, 2015 and applicable July 2, 2014.
Contact		James R. Martin and Robin Ehrenberg, at (202) 317-5800 (not a toll free number).
FR Citation		80 FR 21169
RIN Number		1545-BM07

80 FR 21169 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 74 (April 17, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service