EXEMPT ORGANIZATIONS—Cont.

Postponement of deadlines for certain acts under section

7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978 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 ; (Ann 83) 45, 941 ; (Ann 85) 48, 1065 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 ; (Ann 82) 45,

941 ; (Ann 86) 48, 1069 Settlement initiative to resolve certain tax transactions (Ann 80)

46, 967 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