EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2005-42 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–111257–05, page 759. Proposed regulations clarify the substantive requirements for tax exemption under section 501(c)(3) of the Code. This document also contains provisions that clarify the relationship between the substantive requirements for tax exemption under section 501(c)(3) and the imposition of section 4958 excise taxes.

Announcement 2005–75, page 764. Alpha Kappa Psi Scholarship Fund, of Minneapolis, MN; Alphabets Childcare Center, Inc., of Clarksville, TN; Inner City Development Foundation, of Los Angeles, CA; and Rocky Road Incorporated, of Snowmass Village, CO, no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

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▸Contents — Internal Revenue Bulletin 2005-42

Internal Revenue Bulletin 2005-42

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