Published guidance for exempt organizations


Find helpful guidance for exempt organizations.

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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

Published guidance

Revenue Procedures

An official statement of a procedure that affects the rights or duties of taxpayers under the Internal Revenue Code or regulations

Revenue Rulings

An official interpretation by the IRS of how the Internal Revenue Code or regulations apply to a specific set of facts

Treasury Regulations

Issued by the IRS and Treasury to provide guidance for new legislation or existing Internal Revenue Code sections, interpreting and giving directions on complying with the law

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Non-precedential rulings (PLRs), determination letters, and technical advice, sorted by number or issue code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

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 on

News and updates


A public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code (for example, to relate what regulations that may not be published in the immediate future will say)


A public pronouncement that has only immediate or short-term value (for example, to notify taxpayers of the existence of an approaching deadline)

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