EXEMPT ORGANIZATIONS

T.D. 9574, page 559. REG–135071–11, page 561. Temporary and proposed regulations under section 501 of the Code authorize the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. The regulations affect qualified nonprofit health insurance issuers, participating in the Consumer Operated and Oriented Plan program established by the Centers for Medicare and Medicaid Services, that seek exemption from federal income tax as an organization described in section 501(c)(29) of the Code.

Finding Lists begin on page ii.