Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction

---
identifier: "/us/fr/2015-08856"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2015-08856"
section_name: "Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction"
positive_law: false
currency: "2015-04-17"
last_updated: "2015-04-17"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2015-08856"
document_type: "rule"
publication_date: "2015-04-17"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BM07"
fr_citation: "80 FR 21169"
fr_volume: 80
docket_ids:
  - "TD 9674"
effective_date: "2015-04-17"
fr_action: "Final rule; correction."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Final rule; correction.

**SUMMARY:**

This document contains a correction to final and temporary regulations (TD 9674) that were published in the *Federal Register* on Wednesday, July 2, 2014 (79 FR 37630). The final and temporary regulations provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code.

**DATES:**

This correction is effective April 17, 2015 and applicable July 2, 2014.

**FOR FURTHER INFORMATION CONTACT:**

James R. Martin and Robin Ehrenberg, at (202) 317-5800 (not a toll free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final and temporary regulations (TD 9674) that are the subject of this correction are under section 501(c)(3) of the Internal Revenue Code.

**Need for Correction**

As published, the final and temporary regulation (TD 9674) contains an error and is in need of clarification.

**Correction of Publication**

In FR Doc. 2014-15623 appearing on page 37630 in the *Federal Register* of Wednesday, July 2, 2014, the following correction is made:

**26 CFR Part 1**

§ 1.508-1T

On page 37632, the amendatory instruction reading “Par. 7. Section 1.508-1T is revised to read as follows: ” is corrected to read “Par. 7. Section 1.508-1T is added to read as follows:”.

Martin V. Franks,

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