Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
EXEMPT ORGANIZATIONS
Announcement 97-63(PDF, 14K)
A list is given of organizations now classified as private foundations.
Announcement 97-65(PDF, 10K)
The Christian Home Endowment Foundation, Wilmington, DE, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 97-66(PDF, 9K)
Announcement 97-54, 1997-22 I.R.B. 23, regarding the names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Code, is corrected.
EMPLOYMENT TAX
T.D. 8721(PDF, 17K)
Final regulations under section 3406 of the Code relate to the establishment of Taxpayer Identification Number (TIN) matching programs and remove the temporary regulations pertaining to the establishment of the TIN matching program.
ADMINISTRATIVE
Announcement 97-64(PDF, 10K)
This announcement clarifies the 1997 Form W-2 instructions for reporting employer-provided adoption benefits.
Rev. Proc. 97-31(PDF, 22K)
TIN matching; backup withholding. Procedures are provided under which federal agencies may submit the payee name and taxpayer identification number combinations. The Service will inform the agency whether the names and TlNs match the information in the Service's database for this program.
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