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Exempt Organizations Interim Guidance

The Director, Exempt Organization, as well as the the EO Rulings & Agreements and EO Examinations Directors, periodically issue interim guidance memoranda to communicate immediate, time-sensitive, or temporary instructions to employees. These instructions are generally incorporated into the Internal Revenue Manual within one year.  Below you can find the most current interim guidance arranged by date. 


IRM Section Subject of Interim Guidance Date of Issue
Offer in Compromise Doubt as to Liability Procedures





The EO Emerging Issue Committee


7.20.2 & 7.21.3

Interim Guidance on Processing Form 1023-EZ



Internal Revenue Manual
Guidance for IRS employees

Interim Guidance by IRS Business Process


Page Last Reviewed or Updated: 18-Oct-2016