Table of Contents

• Notice 2010-15
  • I. Purpose and background
  • II. Section 104 of the HEART Act
    • Background
    • Section 104(a)
    • Section 104(b)
  • III. Section 105 of the HEART Act
  • IV. Section 107 of the HEART Act
  • V. Remedial Amendment Period for Sections 104, 105, and 107 of the HEART Act
  • VI. Section 109 of the HEART Act
  • VII. Section 111 of the HEART Act
  • Comments Requested
  • DRAFTING INFORMATION
• Notice 2010-16
  • EARTHQUAKE DISASTER
  • QUALIFIED DISASTER RELIEF PAYMENTS EXCLUDED FROM RECIPIENT’S GROSS INCOME
  • DESIGNATION AS QUALIFIED DISASTER
  • SECTION 501(c)(3) ORGANIZATIONS
  • DRAFTING INFORMATION