EXEMPT ORGANIZATIONS

Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 246 Claims submitted to IRS Whistleblower Office under section

7623 (Notice 4) 2, 253 Form 990-T, procedures to request a 501(c)(3) organization’s

Form 990-T (Ann 21) 13, 691 Frivolous tax return positions (Notice 14) 4, 310 Letter rulings:

And determination letters:

Areas which will not be issued from Associates Chief

Counsel and Division Counsel (TE/GE) (RP 3) 1, 110 Exemption application determination letter rulings under

sections 501 and 521 (RP 9) 2, 258 And general information letters, procedures (RP 4) 1, 121 User fees, request for letter rulings (RP 8) 1, 233 List of organizations classified as private foundations (Ann 13)

8, 476 Proposed Regulations:

26 CFR 1.664–1, amended; guidance under section 664 regarding the effect of unrelated business taxable income (UBTI) on charitable remainder trusts (REG–127391–07) 13, 689 Revocations (Ann 3) 2, 269 ; (Ann 14) 8, 477 ; (Ann 20) 11, 625 ;

(Ann 22) 13, 692 Technical advice to IRS employees (RP 5) 1, 164 Transitional relief and filing procedures, charitable trust (Notice 6) 3, 275 Trusts, charitable remainder trusts, calculation of excise tax on

unrelated business taxable income (UBTI) (REG–127391–07) 13, 689