Internal Revenue Bulletin:  2012-52 

December 27, 2012 

EXEMPT ORGANIZATIONS


Announcement 2012-49 Announcement 2012-49

The IRS has revoked its determination that Amani Foundation of Aurora, CO; Excalibur Foundation of Sparks, NV; and The Play Institute of Horseshoe Bay, TX, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

Announcement 2012-50 Announcement 2012-50

This document updates Announcement 2012-25, 2012-26 I.R.B. 1054, by extending the time for businesses to comply with the proper treatment of service charges as specified in Q&A 1 of Rev. Rul. 2012-18, 2012-26 I.R.B. 1032., from January 1, 2013 to January 1, 2014. Announcement 2012-25 amplified.


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