Section 1. Purpose

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 Internal Revenue Code (the Code) that section 501(c)(3) organizations make available for public inspection Forms 990–T, Exempt Organization Business Income Tax Return (and proxy tax un- der section 6033(e)) . This notice reflects the amendments to sections 6104(b) and 6104(d) of the Code contained in section 3(g) of the Tax Technical Corrections Act of 2007, Pub. L. 110–172 (H.R. 4839) (the Act). The amendments are effective for Forms 990–T filed with the Internal Revenue Service (IRS) after August 17, 2006.