Rulings and Agreements – Part 7
IRM 7.20.2 Amendment to Interim Guidance on Optional Expedited Process for Certain Exemption Applications Under Section 501(c)(4)
Exempt Organizations issued a memorandum to employees on July 18, 2013 supplementing Interim Guidance memo TEGE-07-0613-08 regarding an expedited procedure for processing certain 501(c)(4) applications.
IRM 7.20.2 Interim guidance on expedited process for certain 501(c)(4) applications
Exempt Organizations issued a memorandum to employees on June 25, 2013 supplementing IRM 7.20.2. The memo provides for piloting an expedited procedure for processing certain 501(c)(4) applications.
IRM 188.8.131.52.2 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 7.20.3 Type III Supporting Organizations
This memorandum provides guidance to EO Determinations that, effective 2-4-13, determination letters classifying organizations as Type III supporting organizations will be issued using the criteria set forth in the final and temporary regulations issued in 2012. This guidance modifies IRM 7.20.3.
IRM 7.20.4 Interim guidance on the suspension of BOLO list usage
Exempt Organizations issued a memorandum to employees on June 20, 2013 supplementing IRM 7.20.4. The memo provides for immediate suspension of the use of listings to identify cases or issues requiring elevated awareness, with the exception of categories or cases identified by Criminal Investigations, Appeals, or other functional divisions for the purposes of preventing waste, fraud and abuse.
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.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.