Par. 2. Section 1.508-1 is amended by revising paragraphs (a)(3)(i) introductory text and (a)(3)(i)(a) to read as follows:
(a) * * *
(3) * * * (i) Paragraphs (a)(1) and (2) of this section are inapplicable to the following organizations:
(a) Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church. See Sec. 1.6033-2(h) regarding the definition of integrated auxiliary of a church;
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