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Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or If an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s)

Federal Register, September 9, 2005, Page 53599-53604


Internal Revenue Service (IRS), Treasury.


Notice of proposed rulemaking


This document contains proposed regulations that clarify the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code (Code). This document also contains provisions that clarify the relationship between the substantive requirements for tax exemption under section 501(c)(3) and the imposition of section 4958 excise taxes.


Written comments and requests for a public hearing must be received by December 8, 2005


Send submissions to: CC:PA:LPD:PR (REG-111257-05), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-111257-05), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at or the Federal

Further Information

Concerning the regulations, Galina Kolomietz, (202) 622-4441; Concerning submission of comments and requests for a public hearing, Richard Hurst, (202) 622-7180 (not toll-free numbers).