EXEMPT ORGANIZATIONS

Notice 2008–49, page 979. This notice modifies Notice 2007–45, 2007–22 I.R.B. 1320, and provides additional interim guidance with respect to the requirement, under section 6104 of the Code, that section 501(c)(3) organizations make Forms 990–T available for public inspection. Notice 2007–45 modified.

Announcement 2008–45, page 982. The IRS has revoked its determination that Lahaina Arts Society of Lahaina, HI; Coastal Adult Daycare, Inc., of Wilmington, NC; Sea of Sound Productions, Inc., of Midlothian, VA; Recovery of Outreach, Inc., of Riviera Beach, FL; National Housing Foundation, Inc., of Beloit, WI; Agape Economic Development of Yorba Linda, CA; Homeward Foundation, Inc., of Miami, FL; Scott and Barbara Smith Foundation of South Jordan, UT; Kimberly Credit Counseling, Inc., of West Palm Beach, FL; Friends of Kohsiung Medical University of Staten Island, NY; Bergen County Career Advancement Training, Inc., of Garfield, NJ; Credit Counselors of North America, Inc., of Oakland Park, FL; Affordable Housing Concepts of Valrico, FL; Wick Charitable Family Foundation of Santa Monica, CA; Family Life Financial Services of Lubbock, TX; Polish American Citizens Club, Inc., of Monson, MA; Milennial Charities and Philanthropy of Salt Lake City, UT; and The Amicus Curiae Foundation of Windsor, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

(Continued on the next page)

Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 983. Finding Lists begin on page ii.