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 7.11.1 Applying Section 415 Limits to Governmental Defined Benefit Plans with Deferred Retirement Option Plan Features
Employee Plans issued interim guidance on December 8, 2014, regarding processing of governmental defined benefit plans with Deferred Retirement Income Plan (DROP)features with respect to application of the limit of IRC section 415.
IRM 7.11.1 Pension Equity Plan (PEP) Accrued Benefits
Employee Plans issued interim guidance on October 9, 2014, regarding reviewing determination letter requests for PEP plans for compliance with IRC section 411(b)(1)(G).
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 7.20.1 Interim Guidance for Determination Letter Request Case Designation and Processing
On October 24, 2014, Exempt Organizations issued interim guidance clarifying procedures for classifying determination letter requests and superseding interim guidance memo TEGE-07-0913-0015.
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 for Section 501(c)(3) Applications Involving Potential Political Campaign Intervention
On December 10, 2014, Exempt Organizations issued interim guidance modifying and superseding TEGE-07-1213-0023 regarding processing exemption applications involving potential political campaign intervention.
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 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 7.20.6 The EO Emerging Issue Committee
On September 30, 2014, Exempt Organizations issued interim guidance on the process for referring issues to the Emergin Issue Committee, revising and superseding interim guidance memo TEGE-07-0913-0017.
IRM 7.29.3 Appeals Office Consideration of all Proposed Adverse Rulings Relating to Tax-Exempt Status from EO Technical by Request
Exempt Organizations issued interim guidance on 5/19/2014 modifying IRM 7.29.3 to provide that an organization receiving a proposed adverse ruling on its tax-exempt status from EO Technical may request review of the application for tax-exempt status from the Office of Appeals.
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.