IRS Logo
Print - Click this link to Print this page

Exempt Organizations Tax Code, Regulations, and Official Guidance

Federal Tax Code - Exempt Organizations
Links to provisions of the Internal Revenue Code and Treasury Regulations for exempt organizations.

Federal Tax Regulations - Exempt Organizations
Federal Tax Regulations - Exempt Organizations

Listing of Published Guidance
Listing of guidance published by the Internal Revenue Service in 2012 on issues of interest to tax-exempt organizations.

Priority Guidance Plans
An archive of IRS-Treasury priority guidance plan documents for tax-exempt organizations.

Exempt Organizations Revenue Procedures
List of current revenue procedures on issues of interest to tax-exempt organizations.

Archive of Published Guidance
An archive of published guidance of interest to tax-exempt organizations.

Field memoranda
Periodic memoranda (within the Exempt Organizations office) which highlight recent tax law developments.

IRS Written Determinations
Non-precedential rulings, determination letters, and technical advice, sorted by number or issue code.

Advance Releases
Text of revenue rulings, revenue procedures, and other technical items in advance of their Internal Revenue Bulletin publication date

Electronic Reading Room
A comprehensive list of documents and other information available electronically on the site.

New e-mail Service Available for Technical Guidance
IR-2004-105 – Tax professionals and others interested in federal taxation can have technical guidance from the IRS e-mailed to them.

Page Last Reviewed or Updated: 21-Apr-2014