Internal Revenue Bulletin:  2011-46 

November 14, 2011 

EXEMPT ORGANIZATIONS


Table of Contents

T.D. 9549 T.D. 9549

Final regulations under sections 170, 507, 509, 6033, and 6043 of the Code affect tax-exempt organizations required to file an annual return under section 6033. The regulations provide guidance relating to the elimination of the advance ruling process for new organizations and change in public support computation, procedures for organizations seeking classification as public charities, and guidance regarding the reporting of other information required on the annual return.


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