# Prop. Treas. Reg. § 1.508-1: Notices.

Proposed regulation, not in force. EE-41-86, 94-30587, published 1994-12-15 <https://www.federalregister.gov/documents/1994/12/15/94-30587/exempt-organizations-not-required-to-file-annual-returns-integrated-auxiliaries>. Interprets 26 U.S.C. § 508.

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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