Rulings and Agreements – Part 7
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 18.104.22.168.2(4), IRC 509(a)(3) Supporting Organizations
The Director of EO Rulings & Agreements issued a memorandum to the Manager of EO Determinations on September 25, 2009 supplementing IRM 22.214.171.124.2(4). The memo provides guidance on processing of requests regarding Type III supporting organization status in light of the issuance of proposed regulations. The guidance is effective on September 25, 2009.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.