Travel and Tour Activities of Tax-Exempt Organizations; Correction
This document contains corrections to final regulations which were published in the Federal Register on Monday, February 7, 2000 (65 FR 5771), clarifying when the travel and tou...
This document contains corrections to final regulations which were published in the
Federal Register
on Monday, February 7, 2000 (65 FR 5771), clarifying when the travel and tour activities of tax-exempt organizations are substantially related to the purposes of which exemptions was granted.
DATES:
This correction is effective February 7, 2000.
FOR FURTHER INFORMATION CONTACT:
Robin Ehrenberg at (202) 622-6080 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of these corrections are under section 513 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 8874) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 8874), which were the subject of FR Doc. 00-2154, is corrected as follows:
1. On page 5772, in the first column, under the caption “Background”, in the last line of the first paragraph, the language, “circumstances test in four situations” is corrected to read “circumstances test”.
2. On page 5774, third column, in § 1.513-7(b) Example 7,
line 10, the language, “contribution to W of q dollars. Each year, W” is corrected to read “contribution to W of $q. Each year, W”.
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
Use this for formal legal and research references to the published document.
65 FR 16143
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Travel and Tour Activities of Tax-Exempt Organizations; Correction,” thefederalregister.org (March 27, 2000), https://thefederalregister.org/documents/00-5248/travel-and-tour-activities-of-tax-exempt-organizations-correction.