Published Guidance for Exempt Organizations




Revenue Procedures

Revenue Rulings

Treasury Regulations

Understanding IRS Published Guidance - A Primer
An explanation of the seven most common types of IRS guidance

Tax Code, Regulations and Official Guidance by number
Find Internal Revenue Code sections, Treasury Regulations, or other official IRS tax guidance when you know the citation

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

Priority Guidance Plan
IRS-Treasury priority plans for issues to be addressed through administrative guidance

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Non-precedential rulings (PLRs), determination letters, and technical advice, sorted by number or issue code

Internal Revenue Manual (IRM) (Part 7)
Policies, procedures, instructions and guidelines used by the Tax Exempt & Government Entities Division of the IRS

Interim Guidance
Interim guidance issued to provide instructions and/or procedures while the applicable IRM section is being revised and published

Electronic Reading Room
A comprehensive list of documents and other information available on

E-news from Exempt Organizations
Subscribe to the EO Update to get the latest published guidance