Part IV. Items of General Interest

ADDRESSES: The public hearing originally scheduled to be in room 4718 of the Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC. will be held in room 2140 of the Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC.

FOR FURTHER INFORMATION: Guy R. Traynor of the Regulations Unit, Associate Chief Counsel (Income Tax & Accounting), (202) 622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

A notice of proposed rulemaking and notice of public hearing appearing in the Fed- eral Register on Thursday, July 11, 2002 (67 FR 45933), announced that a public hearing on proposed regulations relating to 10 or more employer plans under section 419 of the Internal Revenue Code would be held on Tuesday, November 5, 2002, beginning at 10 a.m. in room 4718 of the Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC.

The date and location of the public hearing has changed. The hearing is scheduled for Thursday, November 14, 2002, beginning at 10 a.m. in room 2140, Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC. We must receive requests to speak and outlines of oral comments by October 24, 2002. Because of the controlled access restrictions, attenders are not admitted beyond the lobby of the Internal Revenue Building until 9:30 a.m. The Service will prepare an agenda showing the scheduling of the speakers after the outlines are received from the persons testifying and make copies available free of charge at the hearing.

Cynthia E. Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax & Accounting).

(Filed by the Office of the Federal Register on September 10, 2002, 8:45 a.m., and published in the issue of the Federal Register for September 11, 2002, 67 F.R. 57543)

Request for Comments Regarding Application for Recognition of Exemption

Announcement 2002–92

The Internal Revenue Service (IRS) is revising Form 1023, Application for Rec- ognition of Exemption under Section 501(c)(3) of the Internal Revenue Code, and Instructions for Form 1023. To ensure that this process considers the needs of all who have an interest in the application filed by organizations to obtain recognition of exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, we are seeking comments from exempt organizations, practitioners, state regulators, vendors, and others.

BACKGROUND

In order to be recognized as exempt from federal income tax under section 501(a) as an organization described in section 501(c)(3), the law requires that most organizations submit an application with a detailed statement of their proposed activities sufficient to establish that they qualify for exemption. This draft application and accompanying instructions takes into consideration this requirement and comments we previously received from those involved in the application process with suggestions for improvements.

REQUEST FOR PUBLIC COMMENT

The IRS requests comments from exempt organizations, practitioners, and all interested stakeholders on proposed revisions to the current Form 1023 and Instructions. The proposed revisions have been posted on the IRS website, at www.irs.gov/eo.

Interested parties should provide a statement explaining their interest in the Form 1023 and any information that will be useful in revising it. We are particularly interested in comments that address the following:

1. Ease of comprehension,

2. Customer burden,

3. Technical accuracy, and

4. Sufficiency of information requested. Public comments should be submitted in writing on or before December 2, 2002, to the following address:

Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Attn: Amy Henchey - Form 1023 Announcement T:EO:CEO

Comments may also be sent via electronic mail to *TE/GE–EO–2@irs.gov . Please note that the * asterisk symbol is an integral part of the address.

DRAFTING INFORMATION

The principal author of this announcement is Amy Henchey of Exempt Organizations. For further information regarding this announcement, contact Amy Henchey at (202) 283–8856 or Cindy Westcott at (513) 263–3519 (not a toll-free call).

10 or More Employer Plans; Hearing

Announcement 2002–93

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date and location of public hearing.

SUMMARY: This document changes the date and location of a public hearing on proposed regulations (REG–165868–01, 2002–31 I.R.B. 270) relating to 10 or more employer plans under section 419 of the Internal Revenue Code.

DATES: The public hearing originally scheduled for Tuesday, November 5, 2002, at 10 a.m., in room 4718, is rescheduled for Thursday, November 14, 2002, at 10 a.m., in room 2140.

October 15, 2002 709 2002–41 I.R.B.