Section 7. QUALIFIED BLOOD

COLLECTOR ORGANIZATIONS

(a) Overview . Under the Pension Protection Act of 2006 (Pub. L. 109–280), qualified blood collector organizations are exempt from many federal excise taxes (or a credit or payment relating to the tax is available). These taxes include the taxes on fuel, tires, communications services, and heavy vehicles. This provision is effective after December 31, 2006, except that the exemption from the highway use tax applies after June 30, 2007.

(b) Definition . Qualified blood collec- tor organization has the meaning given to the term by § 7701(a)(49). Section 7701(a)(49) provides that a qualified blood collector organization means an organization that is described in § 501(c)(3) and is exempt from tax under § 501(a), primarily engaged in the activity of the collection of human blood, registered with the Service for purposes of excise tax exemptions, and registered by the Food and Drug Administration to collect blood.

(c) Registration —(1) In general . Each blood collector organization must be registered by the Service as a condition for applying for the exemptions (or credit or payments) under the Code as a blood collector organization. Application for registration is made on Form 637, Applica- tion for Registration (For Certain Excise Tax Activities), in accordance with the instructions for that form. As provided in § 48.4101–1(a)(2), a person is registered under § 4101 only if the Service has issued a registration letter to the person.

(2) Requirements . The Service will register an applicant as a blood collector organization only if the Service—

(i) Determines that the applicant is a person described in § 7701(a)(49)(A), (B), and (D); and

(ii) Is satisfied with the filing, deposit, payment, reporting, and claim history for all federal taxes of the applicant and any related person (as defined in § 48.4101–1(b)(5)).