EXEMPT ORGANIZATIONS

American Jobs Creation Act (AJCA), modifications to the sec tion 6011 regulations (TD 9350) 38, 607 Disclosure requirements with respect to prohibited tax shelter

transactions (TD 9335) 34, 380 Form 1098-C, Contributions of Motor Vehicles, Boats, and Air planes, filing location change (Notice 70) 40, 735 Information and materials made available for public inspection

(REG–116215–07) 38, 659 ; correction (Ann 97) 43, 895 Letter rulings and determination letters, exemption application

determination letter rulings under sections 501 and 521 (RP 52) 30, 222 List of organizations classified as private foundations (Ann 67)

32, 345 ; (Ann 82) 40, 749 ; (Ann 99) 43, 896 Payment requirements of Type III supporting organizations that

are not functionally integrated (Ann 87) 40, 753 Proposed Regulations:

26 CFR 1.6033–5, added; 53.4965–1 thru –9, added; 53.6071–1, amended; 54.6011–1, amended; 301.6011(g)–1, added; 301.6033–5, added; excise taxes on prohibited tax shelter transactions and related disclosure requirements, disclosure requirements with respect to prohibited tax shelter transactions, requirement of return and time for filing (REG–142039–06; REG–139268–06) 34, 415 26 CFR 301.6104(a)–1, amended; 301.6110–1, amended; public inspection of material relating to tax-exempt organizations (REG–116215–07) 38, 659 ; correction (Ann 97) 43, 895 Regulations:

26 CFR 1.402(b)–1, amended; 1.402(g)(3)–1, added; 1.402A–1, revised; 1.403(b)–0, added; 1.403(b)–1, –2, –3, revised; 1.403(b)–4 thru –11, added; 1.403(d)–1, removed; 1.414(c)–5 redesignated as 1.414(c)–6; new 1.414(c)–5, added; 602.101, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts (TD 9340) 36, 487

2007–44 I.R.B. viii October 29, 2007