From the IRS website:
"The IRS and Treasury Department propose to adopt temporary regulations on the electronic notice requirement for certain small tax-exempt organizations as final regulations. The temporary regulations describe the time and manner in which certain small organizations not currently required to file annual returns are required to provide an annual electronic notice."To find out about the regulations and to comment on them should you so desire go here. Please feel free to share your comments here in our comments section as well.
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