EXEMPT ORGANIZATIONS — Internal Revenue Bulletin 2004-52

Automatic extension of time to file certain information returns

and exempt organization returns (TD 9163) 52, 1025 Declaratory judgment suits (Ann 90) 45, 835 ; (Ann 91) 45, 835 ;

(Ann 92) 45, 835 ; (Ann 100) 51, 1023 ; (Ann 101) 51, 1023 Internet activities of trade associations under section 513(d)(3)

(RR 112) 51, 985 List of organizations classified as private foundations (Ann 62)

30, 103 ; (Ann 66) 35, 402 ; (Ann 76) 40, 588 ; (Ann 85) 43, 712 ; (Ann 88) 44, 779 ; (Ann 94) 46, 842 ; (Ann 103) 52, 1036 Notification of amendments to section 501(c)(15), insurance

companies, tax-exempt property (Notice 64) 41, 598 Obsolete rulings (RR 90) 34, 317 Proposed regulations:

26 CFR 1.402(b)–1, amended; 1.402(g)(3)–1, added; 1.403(b)–0, added; 1.403(b)–1 thru –3, revised; 1.403(b)–4 thru –11, added; 1.414(c)–5 redesignated as 1.414(c)–6; 1.414(c)–5, added; 31.3121(a)(5)–2, added; revised regulations concerning section 403(b) tax-sheltered annuity contracts (REG–155608–02) 49, 924 Regulations:

26 CFR 1.6081–1, amended; 1.6081–3, revised; 1.6081–8, –9, added; 1.6081–8T, –9T, removed; 31.6081(a)–1, amended; 31.6081(a)–1T, removed; 301.6651(c)(4), amended; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9163) 52, 1025 Revocations (Ann 55) 27, 15 ; (Ann 65) 33, 300 ; (Ann 78) 40,

592 ; (Ann 89) 45, 835 Suspension of tax-exempt status of terrorist organization (Ann

28, 41 ; (Ann 74) 40, 579 ; (Ann 87) 45, 834 Tax-sheltered annuities, section 403(b) contracts (REG–155608–02) 49, 924