Bulletin No. 2010-22 — Internal Revenue Bulletin 2010-22

EXEMPT ORGANIZATIONS

Announcement 2010–40, page 725. The IRS has revoked its determination that Action for Affordable Housing of Englewood, CO; All Gods Creatures Shelter for Abused & Abandoned Animals of Tampa, FL; Carranor Hunt & Polo Club of Perrysburg, OH; Debt Monster Credit Counseling Services, Inc., of Rancho Santa Margarita, CA; Farm Mutual Insurance of Baltic, SC; Germania Purchasing Group of Brenham, TX; Orchard Living View, Inc., of Sterling Heights, MI; Silver Ridge Park Golden Oldies of Toms River, NJ; WJ Consumer Credit of Texas of Kyle, TX; Eastland Praise and Worship of Aiken, NC; The Second Chance Foundation, Inc., of Vineyard Haven, MA; Currier Family Foundation of Salt Lake City, UT; Chipper Preschool & Kindergarten of Chicago, IL; Desilynn Multiple Sclerosis Foundation of Layton, UT; Hawaii Consumer Credit Counseling Services of Honolulu, HI; The Leonard & Beverly Graham Foundation for the Arts of Salt Lake City, UT; Panther’s House of Pride, Inc., of Decatur, GA; Seed America Foundation of Cummings, GA; Carey C. Jones Memorial Park of Apex, NC; and the Capital Athletic Foundation of Silver Spring, MD, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

EXCISE TAX

T.D. 9482, page 698. REG–114494–10, page 723. Temporary and proposed regulations under section 9815 of the Code provide guidance on the requirements imposed on group health plans and health insurance issuers under the Patient Protection and Affordable Care Act to continue the dependent coverage of children to age 26.

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Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii. Index for January through June begins on page v.

ADMINISTRATIVE

Notice 2010–43, page 716. The Department of Treasury and the Service invite public comments on recommendations for items that should be included on the 2010–2011 Guidance Priority List. Taxpayers may submit recommendations for guidance at any time during the year. Recommendations submitted by June 11, 2010, will be reviewed for possible inclusion on the original 2010–2011 Guidance Priority List. Recommendations received after June 11, 2010, will be reviewed for inclusion in the next periodic update.

Announcement 2010–39, page 724. This document contains a correction to final regulations (T.D. 9350, 2007–2 C.B. 614) that modify the rules relating to the disclosure of reportable transactions under section 6011 of the Code.

June 1, 2010 2010–22 I.R.B.