Final Rule

Requirements for Type I and Type III Supporting Organizations; Correction

Final regulations; correction.

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Summary:

This document corrects the correction to Treasury Decision 9981, published in the Federal Register on November 20, 2023. Treasury Decision 9981 issued final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.

Key Dates

Citation: 89 FR 21211

This correction is effective on March 27, 2024, and is applicable on November 20, 2023.

Public Participation

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Document Details

Document Number	2024-06485
FR Citation	89 FR 21211
Type	Final Rule
Published	Mar 27, 2024
Effective Date	Mar 27, 2024
RIN	1545-BJ53
Docket ID	TD 9981
Pages	21211–21211 (1 pages)
Text Fetched	Yes

Agencies & CFR References

Agency Hierarchy:

Treasury Department→Internal Revenue Service

CFR References:

26 CFR 1 26 CFR 53

Linked CFR Parts

Part	Name	Agency
No linked CFR parts

Paired Documents

Type	Proposed	Final	Method	Conf
No paired documents

External Links

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▼ Full Document Text (261 words · ~2 min read)

Text Preserved

<RULE>
 
 DEPARTMENT OF THE TREASURY 
 <SUBAGY>Internal Revenue Service</SUBAGY>
 <CFR>26 CFR Parts 1 and 53</CFR>
 <DEPDOC>[TD 9981]</DEPDOC>
 <RIN>RIN 1545-BJ53</RIN>
 <SUBJECT>Requirements for Type I and Type III Supporting Organizations; Correction</SUBJECT>
 
 <HD SOURCE="HED">AGENCY:</HD>
 Internal Revenue Service (IRS), Treasury. 
 
 
 <HD SOURCE="HED">ACTION:</HD>
 Final regulations; correction. 
 
 <SUM>
 <HD SOURCE="HED">SUMMARY:</HD>
 
 This document corrects the correction to Treasury Decision 9981, published in the 
 <E T="04">Federal Register</E>
 on November 20, 2023. Treasury Decision 9981 issued final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.
 
 </SUM>
 <EFFDATE>
 <HD SOURCE="HED">DATES:</HD>
 This correction is effective on March 27, 2024, and is applicable on November 20, 2023. 
 </EFFDATE>
 <FURINF>
 <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
 Michael Gruccio at (202) 317-4541 (not a toll-free number), or Don Spellmann at (202) 317-4086 (not a toll-free number). 
 </FURINF>
 
 <SUPLINF>
 <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
 <HD SOURCE="HD1">Background</HD>
 The final regulations (TD 9981) that are the subject of this correction are under section 509(a) of the Code. 
 <HD SOURCE="HD1">Corrections to Publication</HD>
 Accordingly, the correction to the final regulations (TD 9981) that are the subject of FR Doc. 2023-25510, published on November 20, 2023, on page 80584, in the second column, is corrected by correcting the fifth line of the heading to read “1545-BJ53”. 
 <SIG>
 <NAME>Oluwafunmilayo A. Taylor,</NAME>
 Section Chief, Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration). 
 </SIG>
 </SUPLINF>
 <FRDOC>[FR Doc. 2024-06485 Filed 3-26-24; 8:45 am]</FRDOC>
 </RULE>
						

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