Internal Revenue Bulletin:  2011-13 

March 28, 2011 

EXEMPT ORGANIZATIONS


REG-140108-08 REG-140108-08

Proposed regulations under section 6104(c) of the Code amend existing regulations to reflect changes made by the Pension Protection Act of 2006 (PPA) by providing guidance to states regarding the process by which they may obtain or inspect certain returns and return information (including information about final and proposed denials and revocations of tax-exempt status) for the purpose of administering state laws governing certain tax-exempt organizations and their activities.

Notice 2011-23 Notice 2011-23

This notice addresses the requirements for tax exemption for qualified nonprofit health insurance issuers described in section 501(c)(29) of the Code by providing guidance on the annual filing requirement for organizations that intend to apply for recognition of exempt status as well as on the effective date of exempt status for certain applicants. The notice also includes a request for public comments.


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