May 15, 2007
Service to Provide Technical Guidance on PPA for TEOs
Notice 2007-45 provides interim guidance on section 6104(d)(1)(A)(ii) of the Internal Revenue Code, added by the Pension Protection Act of 2006. Section 6104(d)(1)(A)(ii) imposes a new requirement on all organizations exempt under section 501(a) and described in section 501(c)(3) to make available for public inspection a copy of their Form 990-T filed with the IRS. It will be published in IRB 2007-22 dated May 29, 2007.