federal_register: 2012-2338

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-2338 Application for Recognition as a 501(c)(29) Organization Rule This document contains temporary regulations authorizing the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. These regulations affect qualified nonprofit health insurance issuers, participating in the Consumer Operated and Oriented Plan program established by the Centers for Medicare and Medicaid Services, that seek exemption from Federal income tax under the Internal Revenue Code. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. 2012-02-07 2012 2 https://www.federalregister.gov/documents/2012/02/07/2012-2338/application-for-recognition-as-a-501c29-organization https://www.govinfo.gov/content/pkg/FR-2012-02-07/pdf/2012-2338.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations authorizing the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. These regulations affect qualified nonprofit health...  

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