Section 508 E
Irc 508 e and the exemption qualification of private foundations recently the e o.
Section 508 e. Irs e file signature authorization for form 1041. To a private foundation or a trust described in section 4947 in a taxable year for which it fails to meet the requirements of subsection e determined without regard to subsection e 2 or i r c. 109 280 which directed the addition of subsec f to section 508 without specifying the act to be amended was executed by making the addition to this section which is section 508 of the internal revenue code of 1986 to reflect the probable intent of congress.
Section 508 requires that when federal agencies develop procure maintain or use electronic and information technology federal employees with disabilities have access to and use of information and data that is comparable to the access and use by federal employees who are not individuals with disabilities unless an undue burden would be imposed on the agency. 105 220 requires federal agencies to develop procure maintain and use information and communications technology ict that is accessible to people with disabilities regardless of whether or not they work for the federal government. Ict includes software hardware electronic content support documentation services.
Section 508 of the rehabilitation act of 1973 codified at section 29 usc 794d as amended ensures those with disabilities have equal access to government information as contained on information and communications technology ict and thereby to the government employment programs and services to which all citizens are entitled. When procuring information and communication technology ict ensure your purchases conform to the revised 508 standards by clearly communicating the standards and exceptions that apply to each item in your solicitation. Explains what section 508 is and why it s important shows how conformance can make ict more accessible reviews job related responsibilities for meeting section 508 standards offers resources to help you meet your section 508 responsibilities.
Section 508 of the rehabilitation act section 508 requires all electronic and information technology also referred to as information and communication technology or ict that is developed procured maintained or used by a federal agency to be accessible to people with disabilities. 794d as amended by the workforce investment act of 1998 p l. Section 508 of the rehabilitation act 29 u s c.
Dec 2010 dec 14 2013. Introduction to section 508 and information and communication technology ict.