Bulletin No. 2009-33 August 17, 2009

VA; The Denis B and Mary Elizabeth O’Donnell Foundation of West Orange, NJ; Good Times Foundation of Salt Lake City, UT; Animal Adoption Center of Garland of Garland, TX; Le Tulle Foundation of Bay City, TX; YMCA of Manchester Coffee County of Manchester, TN; The Light Center, Inc., of Columbus, OH; Seventh Regiment Fund, Inc., of New York, NY; Fair Credit Foundation of Los Angeles, CA; Student Loan Fund of Idaho of Fruitland, ID; Positive Alternatives of Salt Lake City, UT; Family Budget Association of America, Inc., of Washington, DC; Scott Olsen Foundation of Alpine, UT; Helping Other People Excel Faith-Based Coalition, Inc., of Jackson, MS; Changing Attitudes Counseling Services, Inc., of Washington, DC; Christian Center for the Performing Arts - Denver of Lakewood, CO; and The Advancement of Sound Science Center, Inc., of Potomac, MD, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

Announcement 2009–62, page 247. This announcement provides procedures that a supporting organization under section 509(a)(3) of the Code may use to request a change in its public charity classification. Announcement 2006–93 superseded.

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EMPLOYMENT TAX

T.D. 9456, page 188. Final regulations under section 482 of the Code provide guidance regarding the treatment of controlled services transactions and the allocation of income and deductions from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. The regulations also modify the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the regulations under section 482.

ADMINISTRATIVE

T.D. 9455, page 239. Final regulations under section 6503 of the Code provide guidance regarding the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons.

REG–113289–08, page 244. Proposed regulations under section 330 of title 31 propose modifications to section 10.27 of Circular 230 governing practice before the Internal Revenue Service. Notice 2008–43 obsoleted. A public hearing is scheduled for November 9, 2009.

August 17, 2009 2009–33 I.R.B.