Internal Revenue Bulletin:  2005-27 

July 5, 2005 

EXEMPT ORGANIZATIONS


Notice 2005-49 Notice 2005-49

This notice requests comments on the qualification of additional arrangements as insurance, including cell captive arrangements, loan-backs of amounts paid as premiums, the relevance of homogeneity in determining whether risk has been adequately distributed, and arrangements involving finite risk.

Announcement 2005-46 Announcement 2005-46

A list is provided of organizations now classified as private foundations.


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