Bulletin No. 2009-46 November 16, 2009

EXEMPT ORGANIZATIONS

Announcement 2009–80, page 646. The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of Salt Lake City, UT, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

TAX CONVENTIONS

Announcement 2009–79, page 628. Mutual Agreement on Share Attribution under Belgium Treaty. A copy of the Competent Authority Agreement released by the Deputy Commissioner (International) [U.S. Competent Authority] on October 15, 2009, is set forth.

ADMINISTRATIVE

Notice 2009–87, page 630. This notice invites public comments on possible modifications to the conditions established in Rev. Proc. 80–59, 1980–2 C.B. 855, under which a trustee of a blind trust that meets the requirements of section 102(f)(3) of the Appendix to Title 5 of the United States Code (or any successor provision of the United States Code) may execute and file an income tax return on behalf of any individual described in section 101(f) of the Appendix to Title 5 of the United States Code (or any successor provision of the United States Code) (“eligible individual”).

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Announcement 2009–81, page 647. This document cancels a public hearing on proposed regulations (REG–130200–08, 2009–31 I.R.B. 174) that amends the regulations concerning taxpayers who make the election to claim the reduced research credit.

November 16, 2009 2009–46 I.R.B.