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Announcement 2010-34

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									Part IV. Items of General Interest
Correction to Announcement                      Portal at Notice.Comments@irscoun-          filed a suit for declaratory judgment under
Regarding Implementation                        sel.treas.gov (NOT–112379–10).”             section 7428 and if the contributor (1) had
of FATCA and Request for                                                                    knowledge of the revocation of the ruling
                                                For further information regard-             or determination letter, (2) was aware that
Comments                                     ing     this    announcement, contact          such revocation was imminent, or (3) was
                                             Kathryn T. Holman at (202) 622–8556            in part responsible for or was aware of the
Announcement 2010–34                         (not a toll-free call).                        activities or omissions of the organization
  This document contains a correction to                                                    that brought about this revocation.
Announcement 2010–22, 2010–16 I.R.B.                                                            If on the other hand a suit for declara-
602. The Federal e-Rulemaking Portal                                                        tory judgment has been timely filed, con-
                                             Deletions From Cumulative                      tributions from individuals and organiza-
was incorrect.
                                             List of Organizations                          tions described in section 170(c)(2) that
  The Announcement incorrectly stated:
                                             Contributions to Which                         are otherwise allowable will continue to
  “Submissions may be hand-deliv-            are Deductible Under Section                   be deductible. Protection under section
  ered Monday through Friday between         170 of the Code                                7428(c) would begin on May 17, 2010 and
  the hours of 8 a.m. and 4 p.m. to:                                                        would end on the date the court first deter-
                                                                                            mines that the organization is not described
  CC:PA:LPD:PR (NOT–112379–10),              Announcement 2010–35
  Courier’s Desk, Internal Revenue                                                          in section 170(c)(2) as more particularly
  Service, 1111 Constitution Avenue,             The Internal Revenue Service has re-       set forth in section 7428(c)(1). For indi-
  NW, Washington, DC 20224 or sent           voked its determination that the organi-       vidual contributors, the maximum deduc-
  electronically via the Federal eRule-      zations listed below qualify as organiza-      tion protected is $1,000, with a husband
  making Portal at www.regulations.gov       tions described in sections 501(c)(3) and      and wife treated as one contributor. This
  (NOT–112379–10).”                          170(c)(2) of the Internal Revenue Code of      benefit is not extended to any individual, in
                                             1986.                 
								
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