Application for Recognition as a 501(c)(29) Organization

"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." 77 Fed. Reg. 6,027

Note: Those who wish to comment on the "temporary regulations" should use the Comment Now link below next to the to the "Notice of proposed rulemaking by cross-reference to temporary regulations" regulation.