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Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction

---
identifier: "/us/fr/E9-27215"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "E9-27215"
section_name: "Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction"
positive_law: false
currency: "2009-11-13"
last_updated: "2009-11-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E9-27215"
document_type: "proposed_rule"
publication_date: "2009-11-13"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
  - "26 CFR Part 53"
rin: "1545-BG31"
fr_citation: "74 FR 58574"
fr_volume: 74
docket_ids:
  - "REG-155929-06"
fr_action: "Correction to notice of proposed rulemaking."
---

#  Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking.

**SUMMARY:**

This document contains a correction to a notice of proposed rulemaking (REG-155929-06) that was published in the *Federal Register* on Thursday, September 24, 2009. The proposed regulations provide further guidance regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations.

**FOR FURTHER INFORMATION CONTACT:**

Philip T. Hackney or Don R. Spellmann at (202) 622-1124 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking that is the subject of this document is under section 509 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking (REG-155929-06) contains an error that is misleading and is in need of clarification.

**Correction to Publication**

Accordingly, the notice of proposed rulemaking, published September 24, 2009 (74 FR 48672), which was the subject of FR Doc. E9-22866 is corrected as follows:

On page 48673, in the preamble, column 1, under the caption *FOR FURTHER INFORMATION CONTACT* , line 3, the language “at (202) 622-6070; concerning” is corrected to read “at (202) 622-1124; concerning”.

LaNita VanDyke,

Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).