Internal Revenue Bulletin:  2012-12 

March 19, 2012 

EXEMPT ORGANIZATIONS


T.D. 9574 T.D. 9574

Temporary and proposed regulations under section 501 of the Code authorize the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. The regulations affect qualified nonprofit health insurance issuers, participating in the Consumer Operated and Oriented Plan program established by the Centers for Medicare and Medicaid Services, that seek exemption from federal income tax as an organization described in section 501(c)(29) of the Code.

REG-135071-11 REG-135071-11

Temporary and proposed regulations under section 501 of the Code authorize the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. The regulations affect qualified nonprofit health insurance issuers, participating in the Consumer Operated and Oriented Plan program established by the Centers for Medicare and Medicaid Services, that seek exemption from federal income tax as an organization described in section 501(c)(29) of the Code.

Announcement 2012-12 Announcement 2012-12

Announcement 2010-19, 2010-14 I.R.B. 529 relating to a procedure to obtain a ruling regarding an organization’s status as being described in section 509(a)(3), is declared obsolete because its special procedures have been replaced by the procedures contained in Revenue Procedure 2012-10, 2012-2 I.R.B. 273. Announcement 2010-19 obsoleted.


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