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Notification Requirement for Tax-Exempt Entities Not Currently Required to File

Federal Register, November 15, 2007, Page 64147-64150

Agency

Department of the Treasury

Action

Temporary regulations.

Summary

This document contains temporary regulations describing the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F). The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

Dates

Effective Date: These regulations are effective on November 15, 2007. Applicability Date: These regulations are applicable to taxable years beginning after December 31, 2006.

Further Information

Monice Rosenbaum at (202) 622-6070 (not a toll-free number).

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