The Director, Exempt Organization Rulings & Agreements periodically sends memoranda to the Director, Exempt Organizations Examinations and all Area Managers, or to Manager, Exempt Organizations Determinations, to highlight recent developments in the law.
- Memorandum providing guidance on processing of requests regarding Type III supporting organization status in light of the issuance of final and temporary regulations (December 28, 2012). - Revised 2/7/13.
- Directive on Booster Club Dues and Non-Exempt Activity, clarifying Program Manager Technical Assistance (PMTA) of November 24, 2010, Booster Club Fundraising. (June 27, 2011).
Directive for cases involving hospitals that help staff physicians acquire electronic health records software (May 11, 2007)
- Exclusive Provider Arrangements and UBIT (August 14, 2001)
- Section 45B Credit (November 27, 2000)
- Section 45B Credit (January 13, 2000)
- Royalties - Mailing Lists and Affinity Credit Cards (December 16, 1999)
- Political Organization Raffle Income (December 1, 1999)