EXEMPT ORGANIZATIONS

Notice 2003–31, page 948. This notice announces that the Treasury Department and the Service intend to propose regulations providing guidance under section 501(m) of the Code, which will define the term “commercialtype insurance” and address how section 501(m) applies to organizations described in sections 501(c)(3) and 501(c)(4), including health maintenance organizations. This notice also requests comments on the content of the regulations to be proposed. Finally, this notice announces that, in light of the regulations project, the Service is withdrawing from the Internal Revenue Manual the sections of Part 7.8.1, Chapter 27, Exempt Organizations Examination Guidelines Handbook, Health Maintenance Organizations that relate to section 501(m) of the Code.

Announcement 2003–34, page 953. A list is provided of organizations now classified as private foundations.