Exempt Organizations Blog: Patrick Sternal Makes Recommendation to IRS

Tuesday, June 2, 2009

Patrick Sternal Makes Recommendation to IRS

The following was reported in today’s Tax Notes Today in the area where they have code sections listed.

SECTION 508 -- APPLICATION FOR EXEMPT STATUS

Bar Association Reports

CALIFORNIA BAR REPORT PROPOSES REVISION OF GUIDANCE ON EXEMPT ORGS.
In a State Bar of California report, Barbara Rosen and Patrick Sternal recommended that section 508(a) and (b) be revised to provide that charities that change their form or place of incorporation not be considered new organizations subject to refiling applications for exempt status. (Release Date: MAY 18, 2009) (Doc 2009-11455)
See 2009 TNT 103-58

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