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Part 7 - Rulings and Agreements

This page contains interim guidance relating to instructions in IRM Part 7 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 7.20.1 Identification of Cases Transferred to EO Technical
Exempt Organizations issued interim guidance on April 8, 2014, limiting the types of issues to be transferred from the Exempt Organizations Determinations Unit and the Exempt Organizations Technical Unit to EO Technical.

IRM 7.20.2 Expansion of Optional Expedited Process for Certain Exemption Applications Under Section 501(c)(4)
On 12/23/2013, EO expanded its optional expedited process generally to include all applicants for 501(c)(4) status whose applications indicate the organization could potentially be engaged in political campaign intervention or in providing private benefit to a political party.

IRM 7.20.2 Interim Guidance on Optional Expedited Process for Applicants for Section 501(c)(4) Status Who Received a Letter 5228 Before December 23, 2013
On July 28, 2014, Exempt Organizations issued interim guidance on the procedure for processing applications for exemption for certain 501(c)(4) organizations, superseding several earlier interim guidance memoranda (TEGE-07-0713-0012, TEGE-07-0913-0014, TEGE-07-0514-0012 and TEGE-07-0614-0016).

IRM 7.20.2 Interim Guidance on Processing Form 1023-EZ
On July 1, 2014, Exempt Organizations issued interim guidance explaining the procedures that will be used to review and process Form 1023-EZ.

IRM 7.20.2 Processing Guidelines for Certain Pending Applications of Exempt Organizations that Fail to File Annual Information Returns for Three Consecutive Years
Exempt Organizations issued an memo effective 4/16/2014 regarding processing of exemption applications from organizations that have not filed an information return for three consecutive years.

IRM 7.20.2 Processing Guidelines for Section 501(c)(3) Applications Involving Potential Political Campaign Intervention
On 12/10/2013, Exempt Organizations issued interim guidance on processing applications for tax exempt status that indicate that the applying organization may be involved in political campaign intervention.

IRM 7.20.2 Streamlined Processing Guidelines for All Cases
Exempt Organizations issued a memo on February 28,2014, extending to all cases the streamlined processing of exemption applications that was developed through the Lean Six Sigma process.

IRM 7.20.2.3.2 Interim Guidance on Initial Classification of Applications
This memorandum provides procedures to the Exempt Organizations Determinations unit regarding the initial classification of applications for exemption.

IRM 7.20.6 The EO Emerging Issue Committee
The EO Emerging Issues Committee will act as the central point for referrals of emerging issues as well as all issues involving abusive transactions, fraud, anti-terrorism, large cases, complex or sensitive issues.

IRM 7.29.3 Streamlined Processing Guidelines for Cases Extended to All EO R&A Employees
Exempt Organizations issued interim guidance on May 23, 2014 extending the streamlined case processing guidelines described in interim guidance memorandum TEGE-07-0214-0002 to apply to all Exempt Organizations Rulings and Agreements Employees.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 30-Jul-2014