Notification Requirement for Tax-Exempt Entities Not Currently Required To File
other · IRS · Rule · Published 2009-07-23 · Effective 2009-07-23 · 74 FR 36395
Document
Document number
E9-17478
Federal Register citation
74 FR 36395
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2009-07-23
Effective date
2009-07-23
Treasury docket
TD 9454
Abstract
This document contains final regulations as required by section 6033(i)(1) describing the time and manner in which certain tax- exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F). These regulations affect tax-exempt organizations whose annual gross receipts are not normally in excess of $25,000.