EXEMPT ORGANIZATIONS — Internal Revenue Bulletin 2008-21

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 Declaratory judgment suits (Ann 48) 20, 983 Forms:

990-T: Procedures to request a 501(c)(3) organization’s Form

990-T (Ann 21) 13, 691 Public inspection of Form 990-T (Notice 49) 20, 979 Frivolous tax return positions (Notice 14) 4, 310 Interim standards under section 6694(a) (Notice 46) 18, 868 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 ; (Ann 28) 14, 733 ; (Ann 37) 17, 850 ; (Ann 40) 19, 941 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

2008–21 I.R.B. vii May 27, 2008