EXEMPT ORGANIZATIONS

Announcement 2015–17, page 67. Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

Notice 2015–46, page 64. This notice clarifies how a charitable hospital organization may comply with the requirement in § 1.501(r)–4(b)(1)(iii)(F) of the Treasury Regulations that a hospital facility include a list of providers in its financial assistance policy (FAP). This notice affects charitable hospital organizations.

Finding Lists begin on page ii.