The Law of Tax-Exempt Healthcare Organizations, 3rd Edition

CHAPTER THIRTY-FOUR

Exemption Recognition Process

• § 34.1 Exemption Recognition Process
  • (a) General Procedures
  • (b) The Substantially Completed Application
  • (c) Issuance of Determination Letters and Rulings
  • (e) User Fees
• § 34.3 Special Requirements for Charitable Healthcare Organizations
  • (e) Exceptions to the Notification Rule
• § 34.4 Non-Private-Foundation Status
  • (b) Advance and Definitive Rulings

p. 812, n. 9, first line. Delete and and insert a comma.

p. 812, n. 9, second line. Insert following organizations:

, and qualified health insurance issuers

p. 812, n. 9, third line. Insert 501(c)(29)(B)(i) following third closing parenthesis.

p. 812, n. 12. Insert following existing material:

E.g., Democratic Leadership Council v. United States, 542 F. Supp. 2d 63 (D.D.C. 2008).

§ 34.1 EXEMPTION RECOGNITION PROCESS

p. 813, n. 19, sixth line. Delete Rev. Proc. 2008-9, 2008-2 I.R.B. 258 and insert:

currently, Rev. Proc. 2011-9, 2011-2 I.R.B. 283.

p. 813, n. 20. Delete text and insert:

Currently, Rev. Proc. 2011-9, 2011-2 I.R.B. 283.

p. 813, n. 21, first paragraph, first line. Delete reference to Rev. Proc. 2008-4 and insert:

Rev. Proc. 2011-4, 2011-1 I.R.B. 123.

p. 813, n. 21, first paragraph. Delete second sentence and insert:

The IRS annually revises these rules and publishes them at the beginning of each year, as is the case with other procedural rules, including those cited in supra note 20, this footnote, and infra note 97.

p. 814, n. 21, second paragraph, last line. ...