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promulgated, will not have a significant airspace area and the Concord, NC, Class E Class E airspace designations are
economic impact on a substantial airspace area. published in paragraph 6005 of FAA
number of small entities under the * * * * * Order 7400.9R signed August 15, 2007,
criteria of the Regulatory Flexibility Act. Issued in College Park, Georgia, on October and effective September 15, 2007, which
The FAA’s authority to issue rules 5, 2007. is incorporated by reference in 14 CFR
regarding aviation safety is found in Mark D. Ward, part 71.1. The Class E airspace
Title 49 of the United States Code. Manager, System Support Group, Eastern designations listed in this document
Subtitle I, Section 106 describes the Service Center. will be published subsequently in that
authority of the FAA Administrator. [FR Doc. 07–5646 Filed 11–14–07; 8:45 am] Order.
Subtitle VII, Aviation Programs, BILLING CODE 4910–13–M The Rule
describes in more detail the scope of the
agency’s authority. This action amends Title 14 Code of
This rulemaking is promulgated DEPARTMENT OF TRANSPORTATION Federal Regulations (14 CFR) part 71 by
under the authority described in establishing Class E airspace at Helena,
Subtitle VII, Part A, Subpart I, Section Federal Aviation Administration MT. Additional controlled airspace is
40103. Under that section, the FAA is necessary to accommodate IFR aircraft
charged with prescribing regulations to 14 CFR Part 71 executing a new LOC/BC–C SIAP
assign the use of airspace necessary to [Docket No. FAA–2007–28400; Airspace approach procedure at Helena Regional
ensure the safety of aircraft and the Docket No. 07–ANM–11] Airport, Helena, MT
efficient use of airspace. This regulation The FAA has determined that this
is within the scope of that authority as Amendment to Class E Airspace; regulation only involves an established
it establishes additional Class E airspace Helena, MT body of technical regulations for which
at Mooresville, NC. AGENCY: Federal Aviation frequent and routine amendments are
List of Subjects in 14 CFR Part 71 Administration (FAA), DOT. necessary to keep them operationally
ACTION: Final rule.
current. Therefore, this regulation: (1) Is
Airspace, Incorporation by reference, not a ‘‘significant regulatory action’’
Navigation (Air). SUMMARY: This action will modify Class under Executive Order 12866; (2) is not
Adoption of the Amendment E airspace at Helena, MT. Additional a ‘‘significant rule’’ under DOT
controlled airspace is necessary to Regulatory Policies and Procedures (44
■ In consideration of the foregoing, the accommodate aircraft using a new FR 11034; February 26, 1979); and (3)
Federal Aviation Administration Localizer (LOC) Back Course (BC)–C does not warrant preparation of a
amends 14 CFR Part 71 as follows: Standard Instrument Approach regulatory evaluation as the anticipated
Procedures (SIAP) at Helena Regional impact is so minimal. Since this is a
PART 71—[AMENDED] Airport. The FAA is taking this action routine matter that will only affect air
to enhance the safety and management traffic procedures and air navigation, it
■ 1. The authority citation for Part 71 of aircraft operations at Helena Regional is certified that this rule, when
continues to read as follows: Airport, Helena, MT. Also, this action promulgated, will not have a significant
Authority: 49 U.S.C. 106(g); 40103, 40113, makes a minor correction to the airspace economic impact on a substantial
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– description. number of small entities under the
1963 Comp., p. 389.
DATES: Effective Date: 0901 UTC, criteria of the Regulatory Flexibility Act.
§ 71.1 [Amended] February 14, 2008. The Director of the This rulemaking is promulgated under
Federal Register approves this the authority described in Subtitle VII,
■ 2. The incorporation by reference in incorporation by reference action under Part A, Subpart I, Section 40103. Under
14 CFR 71.1 of Federal Aviation 1 CFR part 51, subject to the annual that section, the FAA is charged with
Administration Order 7400.9R, Airspace revision of FAA Order 7400.9 and prescribing regulations to assign the use
Designations and Reporting Points, publication of conforming amendments. of airspace necessary to ensure the
dated August 15, 2007, and effective FOR FURTHER INFORMATION CONTACT: safety of aircraft and the efficient use of
September 15, 2007, is amended as Eldon Taylor, Federal Aviation airspace. This regulation is within the
follows: Administration, Western Service Area scope of that authority as it establishes
Paragraph 6005 Class E Airspace Areas Office, System Support Group, 1601 additional controlled airspace at Helena
Extending Upward from 700 feet or More Lind Avenue, SW., Renton, WA 98057; Regional Airport, Helena, MT.
Above the Surface of the Earth. telephone (425) 917–6726.
List of Subjects in 14 CFR Part 71
* * * * * SUPPLEMENTARY INFORMATION:
Airspace, Incorporation by reference,
ASO NC E5 Mooresville, NC [REVISED] History
Navigation (air).
Lake Norman Airpark, NC On August 21, 2007, the FAA
(Lat.35°36′50″ N., long. 80°53′58″ W.) published in the Federal Register a Adoption of the Amendment
Lowe’s Mooresville Heliport Point In Space notice of proposed rulemaking to amend
Coordinates ■ In consideration of the foregoing, the
Class E airspace at Helena, MT (72 FR Federal Aviation Administration
(Lat.35°32′32″ N., long. 80°50′29″ W.) 46584). This action would improve the
(Lat.35°32′51″ N., long. 80°52′02″ W.) amends 14 CFR part 71 as follows:
safety of IFR aircraft executing this new
That airspace extending upward from 700 LOC/BC–C SIAP approach procedure at
feet above the surface within a 6.3-radius of PART 71—DESIGNATION OF CLASS A,
Helena Regional Airport, Helena, MT. B, C, D, AND E AIRSPACE AREAS; AIR
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Federal Register / Vol. 72, No. 220 / Thursday, November 15, 2007 / Rules and Regulations 64147
Authority: 49 U.S.C. 106(g), 40103, 40113, DEPARTMENT OF THE TREASURY temporary regulation but are discussed
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– in this preamble. Substantive and
1963 Comp., p. 389. Internal Revenue Service administrative rules related to
termination, loss of exempt status, and
§ 71.1 [Amended] 26 CFR Part 1 reinstatement will be considered in
■ 2. The incorporation by reference in [TD 9366] separate guidance and other
14 CFR part 71.1 of the Federal Aviation publications.
RIN 1545–BG38 Prior to the PPA 2006, either by
Administration Order 7400.9R, Airspace
operation of law or through
Designations and Reporting Points, Notification Requirement for Tax- discretionary exceptions, certain
signed August 15, 2007, and effective Exempt Entities Not Currently organizations were not required to file
September 15, 2007, is amended as Required to File an information return (for example,
follows: Form 990, ‘‘Return of Organization
AGENCY: Internal Revenue Service (IRS),
Paragraph 6005. Class E airspace areas Treasury. Exempt From Income Tax’’). Section
extending upward from 700 feet or more 6033(a)(3)(A)(ii) provided a mandatory
ACTION: Temporary regulations.
above the surface of the earth. exception from filing by certain
* * * * * SUMMARY: This document contains organizations (other than private
temporary regulations describing the foundations) described in section
ANM MT E5 Helena, MT [Modified] time and manner in which certain tax- 6033(a)(3)(C), whose annual gross
Helena Regional Airport, MT exempt organizations not currently receipts were normally not more than
(Lat. 46°36′25″ N., long. 111°58′58″ W.) required to file an annual information $5,000. Section 6033(a)(3)(B) provided a
Helena VORTAC return under section 6033(a)(1) are discretionary exception under which
(Lat. 46°36′25″ N., long. 111°57′13″ W.) required to submit an annual electronic the Secretary relieved certain other
That airspace extending upward from 700 notice including certain information organizations from filing. Exercising this
feet above the surface within a 10.5-mile required by section 6033(i)(1)(A) discretionary authority, the IRS
radius of the Helena VORTAC, and within through (F). The text of the temporary published Announcement 82–88 (1982–
5.3 miles northwest and 3.5 miles southeast regulations also serves as the text of the 25 IRB 23 (June 21, 1982)), which
of the Helena VORTAC 104° radial extending proposed regulations set forth in the provided an exception for organizations
from the 10.5-mile radius to 18.3 miles notice of proposed rulemaking on this whose annual gross receipts were not
southeast of the Helena VORTAC, and within subject in the Proposed Rules section in normally in excess of $25,000 from
4.0 miles either side of Helena VORTAC 282° this issue of the Federal Register. filing Form 990 for tax years ending on
radial extending from the 10.5-mile radius to or after December 31, 1982. The new
DATES: Effective Date: These regulations
25 miles west of the Helena VORTAC; that electronic notice provision of section
are effective on November 15, 2007.
airspace extending upward from 1,200 feet 6033(i)(1) applies to organizations
Applicability Date: These regulations
above the surface within a 20.9-mile radius whose gross receipts are low enough
are applicable to taxable years beginning
of the Helena VORTAC, and within 5.3 miles that they are not required to file
after December 31, 2006.
south and 10 miles north of the Helena information returns under sections
FOR FURTHER INFORMATION CONTACT: (a)(3)(A)(ii) or (a)(3)(B). The substance of
VORTAC 272° radial extending from the
Monice Rosenbaum at (202) 622–6070 this electronic notice is discussed below
20.9-mile radius to 39.2 miles west of the
(not a toll-free number). in this preamble. See
VORTAC, and within 13.5 miles west and
parallel to the Helena VORTAC 352° radial SUPPLEMENTARY INFORMATION: § 601.601(d)(2)(ii)(b).
extending from the 20.9-mile radius to 27 Background Section 6033(i)(2) provides that
miles north of the VORTAC, and within 4.3 organizations required to submit annual
miles east and 7.9 miles west of the Helena
This document contains amendments electronic notification are also required
VORTAC 023° radial extending from the to the Income Tax Regulations (26 CFR to provide notice of termination upon
20.9-mile radius to 31.4 miles northeast of part 1) under section 6033(i)(1) relating the termination of the existence of the
the VORTAC, and within 5.3 miles south and to the notification requirement for organization. The time and manner of
8.3 miles north of the Helena VORTAC 102° entities not currently required to file an the notice of termination is not specified
radial extending from the 20.9-mile radius to annual information return under section in the statute.
24.8 miles east of the VORTAC. 6033(a)(1). Section 6033(i)(1) was added Section 6033(j), added by section
by section 1223(a) of the Pension 1223(b) of the PPA 2006, provides that
* * * * * Protection Act of 2006, Public Law 109– if an organization required to file an
Issued in Seattle, Washington, on October 208 (120 Stat. 1090 (2006)) (PPA 2006), annual information return under section
18, 2007. effective for annual periods beginning 6033(a)(1) or submit an electronic notice
Clark Desing, after 2006. Section 6033(i)(1) requires under section 6033(i) fails to provide
Manager, System Support Group, Western the Treasury Secretary to promulgate the required return or notice for three
Service Center. regulations that describe the time and consecutive years, the organization’s
[FR Doc. E7–22205 Filed 11–14–07; 8:45 am] manner in which certain tax-exempt tax-exempt status is revoked. The
organizations not currently required to revocation is effective from the date the
BILLING CODE 4910–13–P
file an annual information return are to Secretary determines was the last day
submit an annual electronic notice the organization could have timely filed
including information set forth in the third required information return or
section 6033(i)(1)(A) through (F). submitted the notice. Any organization
Section 1223 of the PPA 2006 also whose tax-exempt status is revoked
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contains new rules for termination, loss under section 6033(j)(1) must apply in
of exempt status, and reinstatement. order to obtain reinstatement of that
These new rules do not require status regardless of whether such
regulations for implementation and are organization was originally required to
therefore not addressed in this make an application for tax-exempt
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