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Field memoranda

The Director, Exempt Organization Rulings & Agreements periodically sends memoranda to the Director, Exempt Organizations Examinations and all Area Managers, or to Manager, Exempt Organizations Determinations, to highlight recent developments in the law.

  • Memorandum providing guidance on processing of requests regarding Type III supporting organization status in light of the issuance of final and temporary regulations (December 28, 2012). - Revised 2/7/13.
  • Directive on Booster Club Dues and Non-Exempt Activity, clarifying Program Manager Technical Assistance (PMTA) of November 24, 2010, Booster Club Fundraising. (June 27, 2011).   
  • Directive for cases involving hospitals that help staff physicians acquire electronic health records software (May 11, 2007)
  • Exclusive Provider Arrangements and UBIT (August 14, 2001)
  • Section 45B Credit (November 27, 2000)
  • Section 45B Credit (January 13, 2000)
  • Royalties - Mailing Lists and Affinity Credit Cards (December 16, 1999)
  • Political Organization Raffle Income (December 1, 1999)
Page Last Reviewed or Updated: 23-Jul-2015