Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains corrections to final regulations which were published in the Federal Register on Monday, February 7, 2000 (65 FR 5771), clarifying when the travel and tour activities of tax-exempt organizations are substantially related to the purposes of which exemptions was granted.
This correction is effective February 7, 2000.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Robin Ehrenberg at (202) 622-6080 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of these corrections are under section 513 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 8874) contain errors that may prove to be misleading and are in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final regulations (TD 8874), which were the subject of FR Doc. 00-2154, is corrected as follows:End Amendment Part Start Amendment Part
1. On page 5772, in the first column, under the caption “Background”, in the last line of the first paragraph, the language, “circumstances test in four situations” is corrected to read “circumstances test”.End Amendment Part
2. On page 5774, third column, in § 1.513-7(b) Example 7, line 10, the language, “contribution to W of q dollars. Each year, W” is corrected to read “contribution to W of $q. Each year, W”.End Amendment Part Start Signature
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5248 Filed 3-24-00; 8:45 am]
BILLING CODE 4830-01-P