Bulletin No. 2011-9 February 28, 2011

Inc., of Tampa, FL; Falls Consumer Credit Management, Inc., of Akron, OH; Falls Consumer Credit Management, Inc., of Saint Clairsville, OH; Gullahorn Family Supporting Organization of Naples, FL; International Vision, Inc., of Washington, DC; Riverview Athletic Association, Inc., of Omaha, NE; Rising Stars Community Services, Inc., of Houston, TX; RFD Communications, Inc., of Omaha, NE; Revive Credit Counseling, Inc., of Santa Monica, CA; Neighborcare International, Inc., of Fairfield Grade, TN; Mexican American Research Center of Austin, TX; Modern Day Veterans 304 Chapter of Licking, MO; Modern Day Veterans 203 Chapter of Marble Hill, MO; Care of Crow Wing County of Brainerd, MN; Northwest Conservation Stewardship Fund of Seattle, WA; and Panhandle Land Conservancy, Inc., of Destin, FL, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

ADMINISTRATIVE

Announcement 2011–12, page 532. This announcement contains a correction to final regulations (T.D. 9391, 2008–1 C.B. 945) providing rules under section 937(b) of the Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a “territory”) and whether income is effectively connected with the conduct of a trade or business within a territory as well as providing guidance under section 932 and other provisions related to the territories.

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