Application for Recognition as a 501(c)(29) Organization

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2015-03-11/pdf/2015-05518.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

12760 Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations

18 CFR Part OMB Control number or section

35.28(f) ......... 1902–0096, 1902–0203 35.28(c), (d), 1902–0096, 1902–0233 (e).

35.28(g) ........ 1902–0096 35.28(g)(4) ... 1902–0257 35.29 ............ 1902–0096 35.30 ............ 1902–0096 35.33 ............ 1902–0096 35.34(d) ........ 1902–0096, 1902–0082 35.34(g) ........ 1902–0096 35.35(h) ........ 1902–0239 35.37 ............ 1902–0234 35.38 ............ 1902–0234 35.40 ............ 1902–0234 35.41(d) ........ 1902–0250 35.42 ............ 1902–0234 35.47 ............ 1902–0096 36.1 .............. 1902–0170 37.5 .............. 1902–0173 37.6 .............. 1902–0233 37.7 .............. 1902–0233 37.8 .............. 1902–0173 38 ................. 1902–0173 38.2 .............. 1902–0265 39.3 .............. 1902–0225 39.5 .............. 1902–0225 39.6 .............. 1902–0225 39.7 .............. 1902–0225 39.8 .............. 1902–0225 39.10 ............ 1902–0225 39.11 ............ 1902–0225 39.12 ............ 1902–0225 39.13 ............ 1902–0225 40 ................. 1902–0225, 1092–0244, 1902–0248, 1902–0247, 1902–0246, 1902–0249, 1902–0252, 1902–0256, 1902–0258, 1902–0259, 1902–0260, 1902–0261, 1902–0263, 1902–0264, 1902–0269, 1902–0268, 1902–0270, 2902–0273, 1902–0275, 1902–0276 41.11 ............ 1902–0021 42.1 .............. 1902–0096 45 ................. 1902–0083 46.3 .............. 1902–0114 46.4 .............. 1902–0099 46.5 .............. 1902–0099 46.6 .............. 1902–0099 50 ................. 1902–0238 125 ............... 1902–0098 131.20 .......... 1902–0069 131.31 .......... 1902–0099 131.43 .......... 1902–0043 131.50 .......... 1902–0043 131.52 .......... 1902–0096 131.70 .......... 1902–0136 131.80 .......... 1902–0075 141.1 ............ 1902–0021 141.2 ............ 1902–0029 141.14 .......... 1902–0106 141.15 .......... 1902–0058, 1902–0115 141.51 .......... 1902–0140 141.300 ........ 1902–0171 141.400 ........ 1902–0205 141.500 ........ 1902–0267 152 ............... 1902–0116 153 ............... 1902–0062 154.4 ............ 1902–0155 154.7 ............ 1902–0154, 1902–0155 154.102–110 1902–0154 154.111 ........ 1902–0169

18 CFR Part OMB Control number or section

154.112 ........ 1902–0154 154.201 ........ 1902–0155 154.204–208 1902–0155 154.301–315 1902–0154 154.401–403 1902–0070 154.501–502 1902–0084 154.602–603 1902–0155 156.3–5 ........ 1902–0061 157.5–11 ...... 1902–0060 157.13–.20 ... 1902–0060 157.53 .......... 1902–0060 157.201–.209 1902–0060 157.203(d) .... 1902–0128 157.211 ........ 1902–0060 157.214–218 1902–0060 225 ............... 1902–0098 250.6 ............ 1902–0061 250.16 .......... 1902–0157 260.1 ............ 1902–0028 260.2 ............ 1902–0030 260.8 ............ 1902–0005 260.9 ............ 1902–0004 260.300 ........ 1902–0205 260.400 ........ 1902–0267 260.401 ........ 1902–0242 281 ............... 1902–0154 284.8 ............ 1902–0060 284.11 .......... 1902–0060 284.12 .......... 1902–0174 284.12(b)(4) 1902–0265 284.13(c) ...... 1902–0169 284.13(d)(1) 1902–0243 284.13(d)(2) 1902–0169 284.13(e) ...... 1902–0060 284.14 .......... 1902–0243 284.102(e) .... 1902–0086 284.123 ........ 1902–0086 284.126(a) .... 1902–0060 284.126(b) .... 1902–0253 284.221 ........ 1902–0060 284.224 ........ 1902–0060 284.261–271 1902–0144 284.286 ........ 1902–0157 284.288(a) .... 1902–0242 284.288(b) .... 1902–0086 284.403(a) .... 1902–0242 284.403(b) .... 1902–0086 284.501–505 1902–0154, 1902–0155, 1902–0086 292.207 ........ 1902–0075 292.208 ........ 1902–0058, 1902–0115 292.309–315 1902–0237 292.602 ........ 1902–0231 294.101 ........ 1902–0138 340 ............... 1902–0089 341 ............... 1902–0089 342 ............... 1902–0089 343 ............... 1902–0089, 1902–0180 344 ............... 1902–0089 346 ............... 1902–0089 347 ............... 1902–0089 348 ............... 1902–0089 356 ............... 1902–0098 357.2 ............ 1902–0022 357.3 ............ 1902–0019 357.4 ............ 1902–0206 357.5 ............ 1902–0267 366.2(d) ........ 1902–0254 366.4 ............ 1902–0218 366.7(a) ........ 1902–0166 368 ............... 1902–0215 369.1 ............ 1902–0215 380 ............... 1902–0128

18 CFR Part OMB Control number or section

381.105 ........ 1902–0132 381.106 ........ 1902–0132 381.108 ........ 1902–0132 381.302 ........ 1902–0132 381.303 ........ 1902–0132 381.304 ........ 1902–0132 381.305 ........ 1902–0132 382 ............... 1902–0132 385.206 ........ 1902–0180 385.2013 ...... 1902–0241 385.2014 ...... 1902–0241 388.113 ........ 1902–0197

[FR Doc. 2015–05323 Filed 3–10–15; 8:45 am]

BILLING CODE 6717–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9709]

RIN 1545–BK64

Application for Recognition as a 501(c)(29) Organization; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

SUMMARY: This document contains corrections to final regulations (TD 9709) that were published in the Federal Register on January 29, 2015 (79 FR 4791). The final regulations authorize the IRS to prescribe the procedure by which certain entities may apply to the IRS for recognition of exemption from Federal income tax.

DATES: This correction is effective on March 11, 2015 and applicable beginning January 29, 2015.

FOR FURTHER INFORMATION CONTACT: Martin Schaffer at (202) 317–5800 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9709) that are the subject of this correction is under section 501(c)(29) of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9709) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the final regulations (TD 9709), that are the subject of FR Doc. 2015–01677, are corrected as follows:

On page 4792, third column, the tenth line of the second full paragraph,

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Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations 12761

the language ‘‘thereunder generally requires all’’ is corrected to read ‘‘thereunder generally require all’’.

On page 4793, first column, under the paragraph heading ‘‘Drafting Information’’ the third line, the language ‘‘Office of Division Counsel/Associate’’ is corrected to read ‘‘Office of Associate’’.
On page 4793, second column, the fourth line of the signature block, the language ‘‘Approved: January 22, 2015.’’ is corrected to read ‘‘Approved: January 23, 2015.’’.

Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. 2015–05518 Filed 3–10–15; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 53, and 602

[TD 9708]

RIN 1545–BK57; RIN 1545–BL30; RIN 1545– BL58

Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

SUMMARY: This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.

DATES: This correction is effective on March 11, 2015 and applicable beginning December 31, 2014.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317– 5800 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9708) that are the subject of this correction is under section 501(r)(3) of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9708) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the final regulations (TD 9708), that are the subject of FR Doc. 2014–30525, are corrected as follows:

On page 78961, first column, the eleventh line of the first full paragraph, the language ‘‘only very serious failures, taking into’’ is corrected to read ‘‘only a very serious failure, taking into’’.
On page 78975, third column, the last line of the column, the language ‘‘members of the hospital’s community’’ is corrected to read ‘‘members of the hospital facility’s community’’.
On page 78979, third column, the eighth line from the bottom the first full paragraph, the language ‘‘co-payments, co-insurance, or’’ is corrected to read ‘‘co-payments, co-insurance, and’’.
On page 78980, the third column, the seventh line from the top of the page, the language ‘‘form of copayments, co-insurance, or’’ is corrected to read ‘‘co-payments, co-insurance, and’’.
On page 78981, the second column, the twenty-third line from the top of the page, the language ‘‘payments, coinsurance, or deductibles),’’ is corrected to read ‘‘payments, co-insurance, and deductibles),’’.
On page 78982, the first column, the thirteenth line from the top of the page, the language ‘‘obtain such percentages, a hospital’’ is corrected to read ‘‘obtain such percentage(s), a hospital’’.
On page 78983, the first column, the thirteenth line from the top of the page, the language ‘‘required under section 501(r)(6)).’’ is corrected to read ‘‘required by the regulations under section 501(r)(6)).’’.
On page 78983, the first column, the twelfth line from the bottom of the first full paragraph, the language ‘‘facility must refund any amounts the’’ is corrected to read ‘‘facility must refund any amount the’’.
On page 78997, the first column, the heading ‘‘Adoption of Amendment to the Regulation’’ is corrected to read ‘‘Adoption of Amendments to the Regulation’’.

Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. 2015–05520 Filed 3–10–15; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 53

[TD 9708]

RIN 1545–BK57; RIN 1545–BL30; RIN 1545– BL58

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

DATES: This correction is effective on March 11, 2015 and applicable beginning December 31, 2014.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317– 5800 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9708) that are the subject of this correction is under section 501(r)(3) of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9708) contains errors that may prove to be misleading and are in need of clarification.

List of Subjects

26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 53

Excise taxes, Foundations, Investments, Lobbying, Reporting and recordkeeping requirements.

Correction of Publication

Accordingly, 26 CFR parts 1 and 53 are corrected by making the following correcting amendments:

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