Internal Revenue Bulletin:  2007-22 

May 29, 2007 


Notice 2007-45 Notice 2007-45

This notice provides interim guidance on procedures for organizations exempt from federal income tax under section 501(a) of the Code and described in section 501(c)(3) to make Form 990-T available for public inspection and copying, as now required by new section 6104(d)(1)(A)(ii), enacted by the Pension Protection Act of 2006. The notice also solicits comments regarding the public inspection requirement for section 501(c)(3) organizations whose income is also exempt under section 115(l), or any other Code section or legal principle.

Announcement 2007-51 Announcement 2007-51

The IRS has revoked its determination that Security Warranty, Inc., of San Antonio, TX; Franklin Foundation, Inc., of Gaithersburg, MD; Howard Family Foundation of Chicago, IL; Center for Electronic Art of Woodacre, CA; and Richard and Jane Pater Charitable Foundation of Salt Lake City, UT, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

Announcement 2007-52 Announcement 2007-52

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

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