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IRS Issues First Guidance on Nonprofit CO-OP Health Insurers
Journal of Accountancy Link to more items from this source
[Guidance Overview]
Mar. 13, 2011

The IRS issued its first guidance on the requirements for new qualified nonprofit health insurance issuers under IRC ? 501(c)(29) and has requested comments on specific issues (Notice 2011-23). The notice clarifies that the IRS is not yet accepting applications for recognition of tax-exempt status under section 501(c)(29) and will not accept applications until it has issued further guidance.

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