Part IV. Items of General Interest

Request for Public Comments Regarding Exempt Organizations Division Web Site

Announcement 2009–25

Purpose

This Announcement invites public comments on how to improve the Internal Revenue Service’s Exempt Organizations Division Web site ( www.irs.gov/eo ).

Background

The Customer Education and Outreach (CE&O) function of the Exempt Organizations Division (EO), Internal Revenue Service (IRS), is responsible for managing the EO Web site ( www.irs.gov/eo ). CE&O has found that, as the site has grown, displaying information in a logical and easy-touse format has become challenging.

In an effort to improve the Web site, the IRS is seeking comments from the public in two specific areas:

tax-exempt organizations.

The public should consider the following questions when making comments:

Questions for Exempt Organiza- tions ?

its Topics listed on the navigation bar at the left side of the page? If not, are there other topics that should be substituted?

be the most helpful to you for organizing information?

organizations and established organizations)

electronic newsletter? If not, why? If so:

cluded?

Request for Comments

Members of the public may submit comments by electronic message, by mail, or by hand delivery. All comments should refer to Announcement 2009–25, and may be mailed to:

Internal Revenue Service Attn: Amelia Henchey CE&O, T:EO:CEO (3B6) 1111 Constitution Avenue, N.W. Washington, DC 20224

Hand-delivered items may be delivered Monday through Friday between the hours of 8:00 a.m. and 5:00 p.m. to:

Courier’s Desk Internal Revenue Service 1111 Constitution Ave., N.W. Washington, DC 20224 Attn: Amelia Henchey CE&O, T:EO:CEO (3B6)

Comments may be submitted electronically to:

EO.Web.Comments@irs.gov. Please include Announcement 2009–25 in the subject line of any electronic communications.

All comments will be available for public inspection and copying in their entirety. Consideration will be given to any written public comments that are received by May 25, 2009. EO regrets that it will be unable to respond individually to comments or drafts.

Drafting Information

The principal author of this announcement is Amelia Henchey of Exempt Organizations. For further information regarding this announcement, contact Amelia Henchey at 202–283–8856 (not a toll-free call).

Request for Public Comments on New Academic Institution Initiative

Announcement 2009–26

The Customer Education and Outreach (CE&O) function of the Exempt Organization division of the Internal Revenue Service (IRS) was established in 2000 to develop the strategic direction of the nationwide education and outreach programs for exempt organizations. Specifically, this office develops and delivers programs and products designed to assist exempt organizations to better understand their tax responsibilities that are required by the Internal Revenue Code.

Many academic institutions offer degree programs that develop, cultivate, and promote professionals who shape the exempt organization sector. The student populations of these academic institutions may one day be the leaders and managers of the exempt organizations that makeup the nonprofit sector. Hence, CE&O believes that

2009–14 I.R.B. 755 April 6, 2009

the students of these academic institutions are an important audience to reach with education and outreach programs.

Therefore, CE&O is in the process of developing a new academic program initiative that will reach out directly to academic institutions that offer degrees related to the non-profit sector. Through the use of our existing tools and the possible development of additional resources, CE&O proposes to collaborate with these institutions to promote the education of exempt organization tax law.

The IRS invites comments and suggestions for the implementation and content of the proposed initiative. First, the IRS is requesting general responses to this initiative. Second, the IRS is seeking individuals and/or institution volunteers willing to provide more extensive input into and feedback on the proposed initiative. While the IRS might not be able to accommodate all volunteers, it will take steps to ensure that a diverse range of viewpoints are represented.

The IRS invites interested members of the public to submit written suggestions to help shape this initiative. All submissions will be available for public inspection and copying in their entirety. Members of the public may submit suggestions or drafts by email, mail, or hand-delivery. All comments should refer to Announcement 2009–26, and may be mailed to:

Internal Revenue Service Attn: Pilar Oberwetter CE&O, T:EO:CEO (3D1) 1111 Constitution Avenue Washington, DC 20224

Hand delivered items may be delivered Monday through Friday between the hours of 8:00 a.m. and 5:00 p.m., to:

Courier’s Desk Internal Revenue Service 1111 Constitution Avenue, N.W. Washington, D.C. 20224 Attn: Pilar Oberwetter CE&O, T:EO:CEO (3D1)

Comments may be submitted electronically to: academic.initiative@irs.gov . Please include Announcement 2009–26 in the subject line of any electronic communications.

Exempt Organizations regrets that it will be unable to respond individually

to suggestions or drafts. All comments should be received by June 6, 2009.

DRAFTING INFORMATION

The principal author of this announcement is Pilar Oberwetter of Exempt Organizations. For further information regarding this announcement, contact Pilar Oberwetter at (202) 283–8946 (not a toll-free call).

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

Announcement 2009–27

The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986. Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on April 6, 2009, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband

and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

Rocky Mountain Big Horn Sheep

Foundation Red River, MN Skippers Learning Center

Lake City, SC Reliable Cash Management Association

Buffalo Grove, IL Pecan Park Learning Center

Jackson, MS Brucker Charitable Foundation

Mountain Home, TX N. U. Yoga Ashrama in America

Winter, WI Housing Development Group

Denver, CO National Business Fellowship Foundation

Raeford, NC GIK Foundation

Bellevue, WA Debt Free Foundation, Inc.

Provo, UT Urban Light Community Development

Houston, TX Sweet Life Program

Las Vegas, NV Ladoras Family Services Inc

Compton, CA Robert and Donna Herbolich Charitable

Supporting Hudson, OH Three Point Volunteer Fire Department,

Inc. Williamsburg, KY Advance Practice Foundation, Inc.

Basking Ridge, NJ Goodwill Industries of Greater Cleveland,

Inc. Cleveland, OH World Project Inc.

Temecula, CA Sandton Lifestyles

Los Angeles, CA Dunn-Mason Foundation

Farmington Hills, MI Walter E & Romell A King Foundation

Gary, IN

April 6, 2009 756 2009–14 I.R.B.

Withholding Under Internal Revenue Code Section 3402(t); Hearing

Announcement 2009–29

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document provides notice of public hearing on a notice of proposed rulemaking (REG–158747–06, 2009–4 I.R.B. 362) relating to withholding under section 3402(t) of the Internal Revenue Code. The proposed regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These proposed regulations provide guidance to assist the government entities in complying with section 3402(t). The regulations also provide certain guidance to persons receiving payments for property or services from government entities.

DATES: The public hearing is being held on April 16, 2009, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by March 25, 2009.

ADDRESSES: The public hearing is being held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Send submissions to: CC:PA:LPD:PR (REG–158747–06), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–158747–06), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit electronic outlines of oral comments via the Federal eRulemaking Portal at http://www.regulations.gov .

FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations, Jean Casey, (202) 622–6040; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at Richard.A.Hurst@irscounsel.treas.gov or (202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG–158747–06) that was published in the Federal Register on Friday, December 5, 2008 (73 FR 74082).

Persons, who wish to present oral comments at the hearing that submitted writ

ten comments, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by March 25, 2009. A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11 ^th and Pennsylvania Avenue NW entrance, 1111 Constitution Avenue, NW, Washington, DC.

Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document.

LaNita Van Dyke, Chief, Publications and

Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on March 18, 2009, 8:45 a.m., and published in the issue of the Federal Register for March 19, 2009, 74 F.R. 11699)

2009–14 I.R.B. 757 April 6, 2009