Internal Revenue Bulletin: 2011-2 |
January 10, 2011 |
Table of Contents
- Notice 2011-1
- Notice 2011-2
- Notice 2011-3
- I. PURPOSE
- II. BACKGROUND
- III. QUESTIONS AND ANSWERS
- G. GENERAL RULES
- I. INSTALLMENT ACCELERATION AMOUNTS
- C. EXCESS COMPENSATION AMOUNTS
- S. EXCESS SHAREHOLDER PAYMENT AMOUNTS
- M. MERGERS AND ACQUISITIONS
- E. ELECTIONS TO USE AN ALTERNATIVE AMORTIZATION SCHEDULE
- N. NOTIFICATION TO PARTICIPANTS, BENEFICIARIES, AND THE PBGC
- CP. ELIGIBLE CHARITY PLANS
- R. REPORTING REQUIREMENTS
- T. TRANSITION RULES
- IV. PAPERWORK REDUCTION ACT
- V. DRAFTING INFORMATION
- Notice 2011-4
- Rev. Proc. 2011-9
- SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
- SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES
- SECTION 3. WHAT ARE THE PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS?
- SECTION 4. WHAT ARE THE STANDARDS FOR
ISSUING A DETERMINATION LETTER OR RULING ON EXEMPT STATUS?
- Exempt status must be established in application and supporting documents
- Determination letter or ruling based solely on administrative record
- Exempt status may be recognized in advance of actual operations
- No letter if exempt status issue in litigation or under consideration within the Service
- Incomplete application
- Even if application is complete, additional information may be required
- Expedited handling
- SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?
- SECTION 6. WITHDRAWAL OF AN APPLICATION
- SECTION 7. WHAT ARE THE PROCEDURES WHEN
EXEMPT STATUS IS DENIED?
- Proposed adverse determination letter or ruling
- Appeal of a proposed adverse determination letter issued by EO Determinations
- Protest of a proposed adverse ruling issued by EO Technical
- Final adverse determination letter or ruling where no appeal or protest is submitted
- How EO Determinations handles an appeal of a proposed adverse determination letter
- Consideration by the Appeals Office
- If a protest of a proposed adverse ruling is submitted to EO Technical
- An appeal or protest may be withdrawn
- Appeal or protest and conference rights not applicable in certain situations
- SECTION 8. DISCLOSURE OF APPLICATIONS
AND DETERMINATION LETTERS AND RULINGS
- Disclosure of applications, supporting documents, and favorable determination letters or rulings
- Disclosure of adverse determination letters or rulings
- Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)
- Disclosure to State officials of information about § 501(c)(3) applicants
- SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL
- SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428
- SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
- SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
- SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 14. EFECTIVE DATE
- SECTION 15. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2011-10
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. BACKGROUND
- SECTION 3. DETERMINATIONS OF FOUNDATION STATUS
- SECTION 4. APPLICABILITY OF ANNUAL REVENUE PROCEDURES
- SECTION 5. GENERALLY NO NEW DETERMINATION LETTER IF SAME STATUS IS SOUGHT
- SECTION 6. FORMAT OF REQUEST
- SECTION 7. REQUESTS BY NONEXEMPT CHARITABLE TRUSTS
- SECTION 8. DETERMINATIONS OPEN TO PUBLIC INSPECTION
- SECTION 9. NOT APPLICABLE TO PRIVATE FOUNDATION TERMINATIONS UNDER § 507 OR CHANGES OF STATUS PURSUANT TO EXAMINATION
- SECTION 10. EFFECT ON OTHER DOCUMENTS.
- SECTION 11. EFFECTIVE DATE
- SECTION 12. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2011-12
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