EXEMPT ORGANIZATIONS—Cont.

Disaster relief:

Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Federal credit unions, section 457, nonqualified deferred com pensation plans (Notice 58) 33, 295 Form 1098-C, Contributions of Motor Vehicles, Boats, and Air planes, new 2005 form released (Ann 66) 39, 613 Insurance, qualification of arrangements as insurance, comments

requested (Notice 49) 27, 14 Letter rulings and determination letters, areas from which Asso ciates Chief Counsel and Division Counsel will not issue (RP 61) 37, 507 List of organizations classified as private foundations (Ann 46)

27, 63 ; (Ann 58) 33, 319 ; (Ann 60) 35, 455 ; (Ann 65) 38, 587 ; (Ann 67) 40, 678 Proposed Regulations:

26 CFR 1.501(c)(3)–1(d)(1)(iii) redesignated as 1.501(c)(3)–1(d)(1)(iv); 1.501(c)(3)–1(d)(1)(iii), –1(g), added; 53.4958–2(a)(6), added; standards for recognition of tax-exempt status if private benefit exists or if an applicable tax-exempt organization has engaged in excess benefit transaction(s) (REG–111257–05) 42, 759 Revocations (Ann 54) 32, 283 ; (Ann 75) 42, 764 Tax-exempt status, standards for recognition if private benefit

exists or if applicable tax-exempt organization has engaged in excess benefit transaction(s) (REG–111257–05) 42, 759