Bulletin No. 1997–24 June 16, 1997

sponsors of nonSIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans; and transitional relief for users of SIMPLE IRAs and SIMPLE IRA Plans that have not been approved by the Service.

EXEMPT ORGANIZATIONS

Announcement 97–58, page 13. A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 97–59, page 13. T.D. 8719, 1997–23 I.R.B. 4, relating to the procedure for requesting a change in accounting method and the standards for granting an extension of time to request a change in accounting method, is corrected.

Announcement 97–60, page 14. Payors are permitted to include the telephone number in any conspicuous place on substitute Forms 1099, 1098, 5498, and W–2G.