EXEMPT ORGANIZATIONS—Cont.

Regulations:

26 CFR 1.501(c)(3)–1, amended; 53.4958–2, amended; standards for recognition of tax-exempt status if private benefit exists or if an applicable tax-exempt organization has engaged in excess benefit transaction(s) (TD 9390) 18, 855 Revocations (Ann 3) 2, 269 ; (Ann 14) 8, 477 ; (Ann 20) 11, 625 ;

(Ann 22) 13, 692 ; (Ann 32) 16, 826 ; (Ann 45) 20, 982 ; (Ann 49) 21, 1024 Tax-exempt status, standards for recognition if private benefit ex ists or if applicable tax-exempt organization engaged in excess benefit transaction(s) (TD 9390) 18, 855 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