Internal Revenue Bulletin:  2007-34 

August 20, 2007 

EXEMPT ORGANIZATIONS


T.D. 9334 T.D. 9334

Final, temporary, and proposed regulations under section 4965 of the Code provide guidance relating to the requirement of a return to accompany payment of excise taxes, the time for filing that return, and entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties.

Final, temporary, and proposed regulations under section 4965 of the Code provide guidance relating to the requirement of a return to accompany payment of excise taxes, the time for filing that return, and entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties.

T.D. 9335 T.D. 9335

Temporary regulations under section 6033 of the Code provide rules regarding the form, manner, and timing of disclosure obligations with respect to prohibited tax shelter transactions to which tax-exempt entities are parties. The text of these regulations also serves as the text of the proposed regulations (REG-142039-06; REG-139268-06) in this Bulletin.

Announcement 2007-73 Announcement 2007-73

The IRS has revoked its determination that The Dale and Johanna Brunken Foundation of Salt Lake City, UT; Osterville Village Association of Osterville, MA; Epley Family Foundation of Salt Lake City, UT; Ohio Veterans Coalition, Inc., of Akron, OH; United States Historical Society of Richmond, VA; MOP Non-Profit, Inc., of Detroit, MI; and Del Sol Foundation of Downey, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.


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