Bulletin No. 2008-52 December 29, 2008

publicly traded real estate investment (REIT) trust in which the shareholders have an election to receive money or stock, subject to an aggregate limitation on the amount of money to be distributed.

EXEMPT ORGANIZATIONS

Announcement 2008–126, page 1375. The IRS has revoked its determination that Peterson Family Foundation of Salt Lake City, UT; A1 Credit Counseling, Inc., of Ft. Smith, AR; Nat Turner Legal Defense Fund of Garland, TX; SOFLO Ballet, Inc., of Miramar, FL; Family Health Services, Inc., of Bellefonte, PA; Hometown Heroes Memorial Organization, Inc., of Landrum, SC; ClearADebt, Inc., of Dania, FL; Rapid Hope International of Hurst, TX; Spanish Community of Yonkers, NY; All Terrier Rescue Hunters Crossing of Aloha, OR; Women Helping Women of Houston, TX; Safe Haven Homes, Inc., of Hartland, MI; AJH Housing of St. Louis, MO; Restoration & Reconciliation Outreach, Inc., of Miami, FL; Williams Peurifoy Personal Care Home, Inc., of Philadelphia, PA; and Capital Gymnastics Booster Club, Inc., of Springfield, GA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

TAX CONVENTIONS

Announcement 2008–124, page 1359. This document provides a copy of the Memorandum of Understanding Between the Competent Authorities of the Federal Republic of Germany and the United States of America regarding the arbitration process set forth in the United States-Germany Income Tax Convention.

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Announcement 2008–125, page 1363. This document provides guidelines regarding the arbitration process set forth in the United States-Germany Income Tax Convention as amended by the Protocol signed on June 1, 2006. These guidelines relate to the Memorandum of Understanding Between the Competent Authorities of the Federal Republic of Germany and the United States of America signed on December 8, 2008.

ADMINISTRATIVE

Announcement 2008–127, page 1375. This document contains a correction to final and temporary regulations (T.D. 9430, 2008–48 I.R.B. 1205) relating to information returns for cancellation of indebtedness by certain entities. The regulations will avoid premature information reporting from certain businesses that are currently required to report and will reduce the number of information returns required to be filed. The regulations will impact certain lenders who are currently required to file information returns under the existing regulations.

Announcement 2008–128, page 1376. This document contains a correction to temporary regulations (T.D. 7964, 1984–2 C.B. 263) relating to tax shelter registration. Changes to the applicable tax law were made by the Tax Reform Act of 1984. The regulations affect organizers, sellers, investors, and certain other persons associated with investments that are considered tax shelters.

December 29, 2008 2008–52 I.R.B.