# Implementation of Form 990; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document describes a correction to final regulations (TD 9549) that implement the redesigned Form 990, “Return of Organization Exempt From Income Tax”. These regulations were published in the *Federal Register* on Thursday, September 8, 2011 (76 FR 55746).
**DATES:**
This correction is effective on October 6, 2011, and is applicable on September 8, 2011.
**FOR FURTHER INFORMATION CONTACT:**
Terri Harris, (202) 622-6070 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this correction are under sections 170A, 507, 509, 6033 and 6043 of the Internal Revenue Code.
**Need for Correction**
As published, final regulations (TD 9549) contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9549) which were the subject of FR Doc. 2011-22614 is corrected as follows:
On page 55747, column 2, in the preamble, under the paragraph heading “ *Computation Period for Public Support* ”, third paragraph of the column, line 13, the language “§ 1.170A-9(f)(9). The final regulations” is corrected to read “§ 1.170A-9T(f)(9). The final regulations”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).