Rules and Regulations. Correction to final regulations

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to final regulations
Citation: FR Doc. 00-5248 · RIN 1545-AW10 · TD 8874 · 26 CFR 1

Summary

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.

Dates

This correction is effective February 7, 2000.

Supplementary Information

Background 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 Publication Accordingly, the publication of the final regulations (TD 8874), which were the subject of FR Doc. 00-2154, is corrected as follows: 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”. § 1.513-7 [Corrected] 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”. Dale D. Goode, Federal Register Liaison, Assistant Chief Counsel (Corporate). [FR Doc. 00-5248 Filed 3-24-00; 8:45 am]