Revenue procedures of interest to exempt organizations 2023 Revenue Procedure 2023-7 This revenue procedure updates Rev. Proc. 2022-7, 2022-1 I.R.B. 297, by providing a current list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) (hereinafter "the Office") relating to matters on which the Internal Revenue Service will not issue letter rulings or determination letters. Revenue Procedure 2023-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically, it explains the procedures for issuing determination letters on tax-exempt status (in response to applications for recognition of exemption from Federal income tax under § 501 or § 521 other than those subject to Rev. Proc. 2023-4 (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to tax-exempt organizations. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters. Revenue Procedure 2023-4 This revenue procedure explains how the Internal Revenue Service (Service) provides advice to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and Agreements). It also details the types of advice available to taxpayers, and the procedures for requesting and receiving such advice. Revenue Procedure 2023-3 The purpose of this revenue procedure is to update Rev. Proc. 2022-3, 2022-1 I.R.B 144, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service (the "Service") will not issue letter rulings or determination letters. For a list of areas under the jurisdiction of the Associate Chief Counsel (International) relating to international issues on which the Service will not issue letter rulings or determination letters, see Rev. Proc. 2023-7. For a list of areas under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division relating to issues, exempt organizations, plans, or plan amendments on which the Service will and will not issue letter rulings or determination letters, see Rev. Proc. 2023-4 and Rev. Proc. 2023-5. Revenue Procedure 2023-2 This revenue procedure explains when and how an Associate office provides technical advice, conveyed in a technical advice memorandum (TAM). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2022-2 superseded. Revenue Procedure 2023-1 This revenue procedure explains how the Service provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), and the Associate Chief Counsel (Procedure and Administration). It explains the forms of advice and the manner in which advice is requested by taxpayers and provided by the Service. A sample format for a letter ruling request is provided in Appendix B. See section 4 of this revenue procedure for information on certain issues outside the scope of this revenue procedure on which advice may be requested under a different revenue procedure. 2022 Revenue Procedure 2022-7 This revenue procedure updates Rev. Proc. 2021-7, 2021-1 I.R.B. 290, by providing a current list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) (hereinafter "the Office") relating to matters on which the Internal Revenue Service will not issue letter rulings or determination letters. Revenue Procedure 2022-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically, it explains the procedures for issuing determination letters on tax-exempt status (in response to applications for recognition of exemption from Federal income tax under § 501 or § 521 other than those subject to Rev. Proc. 2022-4, this Bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to tax-exempt organizations. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters. Revenue Procedure 2022-4 The purpose of this revenue procedure is to update Rev. Proc. 2021-3, 2021-1 I.R.B.140, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service (the "Service") will not issue letter rulings or determination letters. For a list of areas under the jurisdiction of the Associate Chief Counsel (International) relating to international issues on which the Service will not issue letter rulings or determination letters, see Rev. Proc. 2022-7. For a list of areas under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division relating to issues, exempt organizations, plans, or plan amendments on which the Service will and will not issue letter rulings or determination letters, see Rev. Proc. 2022-4 and Rev. Proc. 2022-5. Revenue Procedure 2022-2 This revenue procedure explains when and how an Associate office provides technical advice, conveyed in a technical advice memorandum (TAM). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2021-2 superseded. Revenue Procedure 2022-1 This revenue procedure explains how the Service provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), and the Associate Chief Counsel (Procedure and Administration). It explains the forms of advice and the manner in which advice is requested by taxpayers and provided by the Service. A sample format for a letter ruling request is provided in Appendix B. See section 4 of this revenue procedure for information on certain issues outside the scope of this revenue procedure on which advice may be requested under a different revenue procedure. 2021 Revenue Procedure 2021-8 This revenue procedure modifies Revenue Procedure 2021-5, 2021-1 I.R.B. 250, by updating the procedures for Exempt Organizations determination letters with respect to the electronically submitted Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, which is the application used to apply for recognition of exemption as an entity described in § 501(c)(4). The modifications to Rev. Proc. 2021-5 made by this revenue procedure provide that the electronic submission process is the exclusive means of submitting a completed Form 1024-A, except for submissions eligible for the 90-day transition relief provided in section 4 of this revenue procedure. Revenue Procedure 2021-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically, it explains the procedures for issuing determination letters on tax-exempt status (in response to applications for recognition of exemption from Federal income tax under § 501 or § 521 other than those subject to Rev. Proc. 2021-4 (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to tax-exempt organizations. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters. Revenue Procedure 2021-3 The purpose of this revenue procedure is to update Rev. Proc. 2020-3, 2020-1 I.R.B. 131, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service (the "Service") will not issue letter rulings or determination letters. For a list of areas under the jurisdiction of the Associate Chief Counsel (International) relating to international issues on which the Service will not issue letter rulings or determination letters, see Rev. Proc. 2021-7. For a list of areas under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division relating to issues, exempt organizations, plans, or plan amendments on which the Service will and will not issue letter rulings or determination letters, see Rev. Proc. 2021-4 and Rev. Proc. 2021-5. Revenue Procedure 2021-2 This revenue procedure explains when and how an Associate office provides technical advice, conveyed in a technical advice memorandum (TAM). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2020-2 superseded. Revenue Procedure 2021-1 This revenue procedure explains how the Service provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), and the Associate Chief Counsel (Procedure and Administration). It explains the forms of advice and the manner in which advice is requested by taxpayers and provided by the Service. Rev. Proc. 2020-1 superseded. 2020 Revenue Procedure 2020-8 This revenue procedure modifies Revenue Procedure 2020-5 by updating the procedures for Exempt Organizations determination letters with respect to the electronically submitted Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, which is the application used to apply for recognition of exemption as an entity described in Section 501(c)(3). The modifications to Rev. Proc. 2020-5 made by this revenue procedure provide that the electronic submission process is the exclusive means of submitting a completed Form 1023, except for submissions eligible for the 90-day transition relief provided in section 4 of this revenue procedure. Revenue Procedure 2020-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically, it explains the procedures for issuing determination letters on exempt status (in response to applications for recognition of exemption from Federal income tax under § 501 or § 521 other than those subject to Rev. Proc. 2020-4, this Bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to exempt organizations. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters. Rev. Proc. 2019–5 is superseded. An electronic version of Form 1023 is expected to replace the paper Form 1023 in 2020. A revenue procedure is expected to be published to provide information on and procedures for the new electronic Form 1023, including the applicable transition period. Revenue Procedure 2020-3 The purpose of this revenue procedure is to update Rev. Proc. 2019-3, 2019-1 I.R.B. 130, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service (the "Service") will not issue letter rulings or determination letters. For a list of areas under the jurisdiction of the Associate Chief Counsel (International) relating to international issues on which the Service will not issue letter rulings or determination letters, see Rev. Proc. 2020-7, this Bulletin. For a list of areas under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division relating to issues, exempt organizations, plans, or plan amendments on which the Service will and will not issue letter rulings or determination letters, see Rev. Proc. 2020-4 and Rev. Proc. 2020-5. Revenue Procedure 2020-2 This revenue procedure explains when and how an Associate office provides technical advice, conveyed in a technical advice memorandum (TAM). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2019-2 superseded. Revenue Procedure 2020-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). This procedure also contains revised procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2019-1 superseded. 2019 Revenue Procedure 2019-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. nation letters on exempt status (in response to applications for recognition of exemption from Federal income tax under § 501 or § 521 other than those subject to Rev. Proc. 2019–4. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters. Rev. Proc. 2018–5 is superseded. Revenue Procedure 2019-3 The purpose of this revenue procedure is to update Rev. Proc. 2018–3, 2018–1 I.R.B. 130, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Pass throughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) (EEE) relating to issues on which the Internal Revenue Service (the "Service") will not issue letter rulings or determination letters. Rev. Proc. 2018–3, 2018–1 I.R.B. 130, is superseded. Revenue Procedure 2019-2 This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2018–2 is superseded. Revenue Procedure 2019-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Pass throughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). This procedure also contains revised procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2018–1 is superseded. 2018 Revenue Procedure 2018-58 This revenue procedure provides an updated list of time-sensitive acts, the performance of which may be postponed under sections 7508 and 7508A of the Internal Revenue Code (Code). Section 7508A provides that certain acts performed by taxpayers and the government may be postponed if the taxpayer is affected by a federally declared disaster or a terroristic or military action. Revenue Procedure 2018-32 This revenue procedure modifies and supersedes Rev. Proc. 81–6, 1981–1 C.B. 620; Rev. Proc. 81–7, 1981–1 C.B. 621; Rev. Proc. 89–23, 1989–1 C.B. 844; and Rev. Proc. 2011–33, 2011–25 I.R.B. 887, and combines them into one revenue procedure to provide more easily accessible guidance to grantors and contributors to tax-exempt organizations on deductibility and reliance issues. Revenue Procedure 2018-15 The Service generally will not require a new exemption application from a domestic section 501(c) organization that changes its form or place of organization. Rev. Rul. 67- 390 and Rev. Rul. 77-469 are obsoleted. Revenue Procedure 2018–10 Modifies Revenue Procedure 2018–5 by applying the procedures for Exempt Organizations determination letters to new Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the IRC. Revenue Procedure 2018–5 Sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically, it explains the procedures for issuing determination letters on exempt status (in response to applications for recognition of exemption from Federal income tax under Section 501 or Section 521 other than those subject to Rev. Proc. 2018–4, this Bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to exempt organizations. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under Section 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters. Revenue Procedure 2018–3 Provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Pass throughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters on which the Service will not issue letter rulings or determination letters. Rev. Proc. 2017–3, 2017–1 I.R.B. 130 is superseded. Revenue Procedure 2018–2 Explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2017–2 superseded. Revenue Procedure 2018–1 Contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Associate Chief Counsel (Tax Exempt and Government Entities). This procedure also contains revised procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2017–1 superseded. 2017 Revenue Procedure 2017–53 Provides guidelines that qualified tax practitioners may use for preparing written advice on which a private foundation (or a sponsoring organization of a donor advised fund) ordinarily may rely in making a good faith determination that a grantee is a qualifying public charity. Rev. Proc. 92–94, 1992–2 C.B. 507, is modified and superseded. Revenue Procedure 2017-5 Sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements and provides guidance on applicable user fees for requesting determination letters. Revenue Procedure 2017–3 Provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters on which the Service will not issue letter rulings or determination letters. Rev. Proc. 2016–3, 2016-1 I.R.B. 126, is superseded. Revenue Procedure 2017–2 Explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2016–2 superseded. Revenue Procedure 2017-1 Explains how the Service provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel (Tax Exempt and Government Entities). 2016 Revenue Procedure 2016-8 New user fee schedule. Revenue Procedure 2016-5 This revenue procedure sets forth procedures for issuing determination letters on the exempt status of organizations under § 501 and 521 of the Internal Revenue Code other than those subject to Revenue Procedure 2016–6, (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans). This revenue procedure includes the procedures for applying for and issuing determination letters using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. The IRS previously released separate revenue procedures for issuing determination letters under Form 1023 and Form 1023–EZ with Revenue Procedure 2015–5 and Revenue Procedure 2015–9. These procedures are now merged together in this revenue procedure. Revenue Procedure 2016-4 Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc. on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Revenue Procedure 2016-3 Revised list of areas where Counsel will not issue letter rulings or determination letters. Revenue Procedure 2016-2 Revised rules for technical advice memos (TAMs). Revenue Procedure 2016-1 Revised procedures for letter rulings, information letters and determination letters affecting exempt organizations. 2015 Revenue Procedure 2015-21 Provides correction and disclosure procedures under which failures to meet the additional requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010 will be excused. This revenue procedure affects charitable hospital organizations. Revenue Procedure 2015-17 Sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs). Revenue Procedure 2015-10 This document sets forth procedures for issuing determination letters and rulings on private foundation status under section 509(a) of the Code, operating foundation status under section 4942(j)(3), and exempt operating foundation status under section 4940(d)(2), of organizations exempt from Federal income tax under section 501(c)(3). This revenue procedure also applies to the issuance of determination letters on the foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Revenue Procedure 2015-9 This document sets forth procedures for issuing determination letters on the exempt status of organizations under sections 501 and 521 of the Code. The procedures also apply to the revocation and modification of determination letters, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428 of the Code. Revenue Procedure 2015-8 New user fee schedule. Revenue Procedure 2015-5 This revenue procedure sets forth procedures for issuing determination letters on the exempt status under section 501(c)(3) of the Internal Revenue Code to eligible organizations that submit Form 1023–EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code. Revenue Procedure 2015-4 Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc. on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Revenue Procedure 2014–4 superseded. Revenue Procedure 2015-3 Revised list of areas where Counsel will not issue letter rulings or determination letters. Revenue Procedure 2015-2 Revised rules for technical advice memos (TAMs). Revenue Procedure 2015-1 Revised procedures for letter rulings, information letters and determination letters affecting exempt organizations. 2014 Revenue Procedure 2014-61 (Inflation Adjustments) Inflation-adjusted items for use in 2015. Includes adjustments relating to the reporting exception for certain exempt organizations with nondeductible lobbying expenditures and the insubstantial benefit limitations for contributions associated with charitable fund-raising campaigns. Revenue Procedure 2014-40 (1023-EZ) Sets forth procedures for applying for and for issuing determination letters on the exempt status under section 501(c)(3) of the Internal Revenue Code using Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code. This revenue procedure is generally available for certain U.S. organizations with assets of $250,000 or less and annual gross receipts of $50,000 or less. Revenue Procedure 2014-22 (No Submission of Form 990 Information on DOL Forms) Revokes Revenue Procedure 79-76, which permitted the use of use of certain Department of Labor forms in place of certain portions of the Form 990, Return of Organization Exempt from Income Tax. The Form 990 and Instructions were revised for tax years beginning in 2008 and provide that the use of such forms is no longer permitted. Revenue Procedure 2014–19 (Clarification of Expedited Handling of Determinations) Corrects errors in Revenue Procedure 2014-4 to clarify that EO Determination Letters are still eligible for expedited handling under section 9 of Revenue Procedure 2014–4. Revenue Procedure 2014–10 (Determinations and Rulings on Private Foundation Status) Procedures for issuing determination letters and rulings on private foundation status under section 509(a) of the Code, operating foundation status under section 4942(j)(3), and exempt operating foundation status under section 4940(d)(2), of organizations exempt from Federal income tax under section 501(c)(3). Also applies to the issuance of determination letters on the foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Revenue Procedure 2014-9 (Determinations and Rulings on Exempt Status) Procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of the Code. The procedures also apply to revocation and modification of determination letters or rulings, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428 of the Code. Revenue Procedure 2014–8 (User Fees) Current guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc. on matters under the jurisdiction of the Office of the Division Commissioner, TE/GE. Revenue Procedure 2014–5 (Technical Advice) Revised procedures for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, TE/GE, regarding issues in the exempt organizations area. Revenue Procedure 2014-4 (TE/GE Determination Letters) Revised procedures for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, TE/GE. (See also Revenue Procedure 2014–19) 2013 Revenue Procedure 2013-35 Inflation-adjusted items for use in 2014. Revenue Procedure 2013-10 Procedures for issuing rulings and determination letters on private foundation status under Internal Revenue Code section 509(a), operating foundation status under section 4942(j)(3), exempt operating foundation status under section 4940(d)(2) of organizations exempt pursuant to section 501(c)(3), and foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Revenue Procedure 2013-9 Procedures for issuing determination letters and rulings on the exempt status of organizations under Internal Revenue Code sections 501 and 521 (other than certain employee benefit plans governed by other procedures). Revenue Procedure 2013-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2013-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2013-4 Procedures for furnishing ruling letters, information letters, and determination letters, on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. 2012 Revenue Procedure 2012-11 Procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in IRC 501(c)(29) of the Internal Revenue Code. Revenue Procedure 2012-10 Procedures for issuing rulings and determination letters with respect to private foundation status under section 509(a), operating foundation status under IRC 4942(j)(3), exempt operating foundation status under IRC4940(d)(2) of organizations exempt pursuant to IRS 501(c)(3), and foundation status under IRC 509(a)(3) of nonexempt charitable trusts described in IRC 4947(a)(1). Revenue Procedure 2012-9 Procedures for issuing determination letters and rulings on the exempt status of organizations under Internal Revenue Code sections 501 and 521 (other than certain employee benefit plans governed by other procedures). Revenue Procedure 2012-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2012-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2012-4 Procedures for furnishing ruling letters, information letters, and determination letters, on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2012-3 Areas under the jurisdiction of several Associates chief Counsel and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) in which IRS will not issue letter rulings or determination letters. 2011 Revenue Procedure 2011-36 Providing for a reduced user fee for applications for reinstatement of tax-exempt status filed by certain small organizations following automatic revocation of their tax-exempt status under Internal Revenue Code section 6033(j). Revenue Procedure 2011-33 Updated rules providing the extent to which grantors and contributors may rely on the list of an organization in IRS Publication 78 or on an extract from the IRS Business Master File, and clarifying that the IRS may give notice of revocation through an appropriate public announcement such as publishing in the Internal Revenue Bulletin or on the IRS's website. Revenue Procedure 2011-15 For taxable years beginning on or after January 1, 2010, relieves from the requirement to file an annual return on Form 990, Return of Organization Exempt from Income Tax, organizations (other than private foundations and section 509(a)(3) supporting organizations) exempt from federal income tax because they are described in section 501(c) of the Internal Revenue Code whose annual gross receipts are normally not more than $50,000. Revenue Procedure 2011-10 Procedures for issuing rulings and determination letters with respect to private foundation status, operating foundation status, and exempt operating foundation status. Revenue Procedure 2011-9 Procedures for issuing determination letters and rulings on the exempt status of organizations under Internal Revenue Code sections 501 and 521 (other than certain employee benefit plans governed by other procedures). Revenue Procedure 2011-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2011-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2011-4 Procedures for furnishing ruling letters, information letters, and determination letters, on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. 2010 Revenue Procedure 2010-40 Inflation adjusted items for 2011, including insubstantial benefit limitations for contributions associated with charitable fund-raising campaigns; and exemption of dues required to be paid by a member to an agricultural or horticultural organizations (Code section 512(d)(1)). Revenue Procedure 2010-9 Procedures for issuing determination letters and rulings on the exempt status of organizations under Internal Revenue Code sections 501 and 521. Revenue Procedure 2010-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2010-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2010-4 Procedures for furnishing ruling letters, information letters, and determination letters, on matters under the jurisdiction of the Division Commissioner, Tax Exempt and Government Entities Division. 2009 Revenue Procedure 2009-32 Reliance criteria for private foundations and sponsoring organizations that maintain donor advised funds, for use in determining if a potential grantee is a public charity and not a private foundation. Revenue Procedure 2009-9 Procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of the Internal Revenue Code. Revenue Procedure 2009-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2009-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2009-4 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. 2008 Revenue Procedure 2008-55 Designating Indian tribal entities appearing on annual lists of federally recognized Indian tribes published by the Bureau of Indian Affairs as Indian tribal governments treated as States for certain purposes. Revenue Procedure 2008-9 Procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of the Internal Revenue Code. Revenue Procedure 2008-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2008-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2008-4 Procedures for providing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. 2007 Revenue Procedure 2007-27 Procedures under which tax-exempt political organizations may establish that failure to disclose required information on Form 8872 was due to reasonable cause and not willful neglect. Revenue Procedure 2007-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2007-5 Procedures for providing technical advice to IRS field offices by Exempt Organizations Technical or Employee Plans Technical. Revenue Procedure 2007-4 Procedures for providing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. 2006 Revenue Procedure 2006-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2006-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2006-4 Procedures for providing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. 2005 Revenue Procedure 2005-11 Safe harbor standards that colleges and universities can apply in determining if an employee is eligible for the student FICA exception. Revenue Procedure 2005-8 Guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2005-5 Procedures for providing technical advice to IRS field offices by the Exempt Organizations or Employee Plans Technical Division. Revenue Procedure 2005-4 Procedures for providing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. 2004 Revenue Procedure 2004-8 Guidance for complying with the user fee program as it relates to requests for rulings and determination letters issued by the Tax Exempt and Government Entities Division. Revenue Procedure 2004-5 An explanation of when and how the Tax Exempt and Government Entities Division gives technical advice to Area Determinations or Examinations managers or to Appeals managers, and the rights a taxpayer has in connection with such a request. Revenue Procedure 2004-4 Procedures for giving guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Revenue Procedure 2004-3 A list of those areas of the Internal Revenue Code on which the IRS will not issue letter rulings or determinations letters. 2003 Revenue Procedure 2003-21PDF Relieving certain United States possession organizations (other than private foundations) from the requirement to file an annual information return on Form 990, Return of Organization Exempt from Income Tax. Revenue Procedure 2003-12PDF Clarifying that an entity described in Code section 501(c)(3) can also meet the requirements of section 115(1), and providing information on drafting dissolution clauses in the articles of organization of an entity that requests a letter ruling that its income is excluded from gross income under section 115(1). 2002 Revenue Procedure 2002-9PDF Procedures for securing the consent of the Commissioner for certain changes in methods of accounting. 2001 Revenue Procedure 2001-20PDF Describing the Voluntary Compliance on Alien Withholding Program (VCAP), which is available to certain public and other nonprofit colleges and universities and their charitable affiliates to resolve issues arising from payment, withholding, and reporting of certain taxes due to payments made to alien individuals. Revenue Procedure 2001-15PDF Providing a modified and supplemented list of Indian tribal governments that are to be treated similarly to states for specified purposes under the Internal Revenue Code. 2000 None available during this period. 1999 None available during this period. 1998 Revenue Procedure 98-19 Guidance on the exception in Code section 6033(e)(3), relating to dues paid by members of exempt organizations for whom the dues are not deductible for reasons other than that they are paid for political or lobbying expenditures. Revenue Procedure 98-16 Guidance on the application of the exception from FICA taxes for wages paid to certain students. 1997 Revenue Procedure 1997-27PDF Procedures for obtaining the consent of the Commissioner to changes in methods of accounting for income tax purposes. Revenue Procedure 1997-12PDF Treatment of associate member dues received by section 501(c)(5) organizations as unrelated business taxable income. 1996 Revenue Procedure 1996-40PDF Identifying the one central location where all filers of reports required of group parents to maintain group exemptions must send required annual reports. Revenue Procedure 1996-32PDF Guidance on qualification for tax exemption under Code section 501(c)(3) for organizations that provide low-income housing, including a safe-harbor procedure to determine qualification. Revenue Procedure 1996-10PDF Relieving certain church-affiliated organizations of the requirement to file an annual return on Form 990. 1995 Revenue Procedure 1995-48PDF Relieving governmental units and certain affiliated organizations from the requirement to file exempt organization annual returns (Form 990 or Form 990-EZ). Revenue Procedure 1995-21PDF Treatment of associate member dues received by section 501(c)(6) business leagues or section 501(c)(5) agricultural/horticultural organizations. 1994 Revenue Procedure 94-17PDF Relieving certain foreign organizations (other than private foundations) from the requirement to file an annual exempt organization information return. 1993 None available during this period. 1992 Revenue Procedure 92-102PDF Insubstantial benefit limitations for contributions associated with charitable fundraising campaigns. Revenue Procedure 92-94PDF A simplified procedure that private foundations (including nonexempt charitable trusts) may use in making certain determinations with respect to grants to foreign grantees, to help ensure that the grants will be treated as qualifying distributions under Internal Revenue Code section 4942 and will not be taxable expenditures under section 4945. Revenue Procedure 92-85PDF Standards used by the Commissioner of Internal Revenue in determining whether to grant an extension of time to make certain elections, including filing exemption applications. Revenue Procedure 92-59PDF Guidelines for public interest law firms exempt under Code section 501(c)(3), including procedures under which a PILF may accept fees for its services. Revenue Procedure 92-49PDF Guidelines for charitable organizations engaged in fund-raising activities involving distribution of free unordered, low cost items accompanying charitable solicitations. 1991 Revenue Procedure 1991-20PDF Guidance for determining whether an organization is a religious order under the Internal Revenue Code. 1990 Revenue Procedure 90-12PDF Guidelines for charitable organizations on the deductible amount of contributions when contributors receive something in return for their payments. 1989 Revenue Procedure 89-23PDF Guidelines under which grant-making private foundations will not be considered to be responsible for substantial and material changes in the sources of support of recipient organizations that are public charities described in Code section 170(b)(1)(A)(vi) or 509(a)(2). 1988 None available during this period. 1987 Revenue Procedure 87-51PDF Administrative procedure for Blue Cross or Blue Shield organizations, as defined in Code section 833(c)(2), and other organizations described in section 501(m)(1) and (m)(2), to obtain expeditious consent of the Commissioner to change their methods of accounting for federal income tax purposes. 1986 Revenue Procedure 86-43PDF 1986-2 C.B. 729: Criteria used by Internal Revenue Service to determine whether advocacy of a particular viewpoint or position by an organization is considered educational within the meaning of Internal Revenue Code section 501(c)(3) and section 1.501(c)(3)-1(d)(3) of the Income Tax Regulations. Revenue Procedure 86-17PDF 1986-1 C.B. 550: Modifying three revenue procedures to delete two-year limitation on treatment of subdivisions of Indian tribal governments as governmental units, consistent with legislative changes. 1985 Revenue Procedure 85-58PDF Simplifying procedure for certain exempt organizations to change their annual accounting periods. Revenue Procedure 85-51PDF Clarifying prior revenue procedures on determining the number of employees' children who can be shown to be eligible recipients of employer-related educational grants or loans for purposes of tests restricting compensatory programs. 1984 Revenue Procedure 84-47PDF Describing situations involving the computation of the period for notification under Code section 508 (required for organizations applying for exemption under section 501(c)(3)), where an organization makes nonsubstantive amendments to its governing instrument. Revenue Procedure 84-37PDF Procedures under which an Indian tribe or political subdivision of an Indian tribal government may request a determination from the Service qualifying it for treatment as a state or a political subdivision of a state as provided under Code section 7871. Revenue Procedure 84-36PDF A list of subdivisions of Indian tribal governments that are treated as political subdivisions of states for specified purposes, pursuant to the Indian Tribal Governmental Tax Status Act of 1982. 1983 Revenue Procedure 83-87PDF A list of Indian tribal governments that are treated similarly to states for specified purposes under the Internal Revenue Code. Revenue Procedure 83-32PDF Return filing requirements for charitable and split-interest trusts. Revenue Procedure 83-23PDF List of exempt organizations that are not required to file an annual information return on Form 990, Return of Organization Exempt from Income Tax. 1982 Revenue Procedure 82-46PDF Announcing that Revenue Procedure 66-30, 1966-2 C.B. 1212, concerning Code section 501(c)(9), no longer applies to current transactions because of the adoption of final regulations under section 501(c)(9). Revenue Procedure 82-39PDF Restating the extent to which contributors may rely on an organization's listing in the former Publication 78, Cumulative list of organizations described in section 170(c) of the Internal Revenue Code, for purposes of deducting contributions under Code section 170 and for making grants that will not be taxable expenditures under section 4945. Revenue Procedure 82-2PDF States in which and circumstances under which the Service will not require an express provision for the distribution of assets upon dissolution in an organization's articles of organization, to satisfy the organizational test in section 1.501(c)(3)-1(b)(4) of the Income Tax Regulations, and a sample of an acceptable dissolution provision for organizations required to have such a provision. 1981 Revenue Procedure 81-65PDF Clarifying Revenue Procedure 76-47 and Revenue Procedure 80-39, with regard to publicizing an employer-related grant or loan program in the employer's company newsletter. Revenue Procedure 81-7PDF Guidelines as to the grants or contributions that will be considered unusual grants under sections 1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3) and related provisions of the Income Tax Regulations without the benefit of an advance ruling from the Internal Revenue Service. Revenue Procedure 81-6PDF Guidelines for circumstances where a grantor or contributor will not be considered to be responsible for substantial and material changes in sources of financial support for purposes of sections 1.170A-9(e)(4)(v)(b) and 1.509(a)-3(c)(1)(iii) of the Income Tax Regulations. 1980 Revenue Procedure 80-39PDF Guidelines for determining whether educational loans made by a private foundation under an employer-related loan program are taxable expenditures under Code section 4945. Revenue Procedure 80-28PDF Procedures for the issuance of ruling or determination letters by the Internal Revenue Service to organizations that have established in court their qualification for exemption from federal income tax. Revenue Procedure 80-27PDF Procedures under which recognition of exemption from federal income tax under section 501(c) of the Internal Revenue Code may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. 1979 Revenue Procedure 79-8PDF Providing conditions under which certain private foundations will be deemed to have reasonable cause for failure to comply with the private foundation requirements of Code sections 6011, 6033, 6056, 6104, and 6151 for filing of returns and payment of taxes. Revenue Procedure 79-6PDF Certain employee welfare benefit plans may file substitute forms for portions of Form 990, under specified circumstances. Revenue Procedure 79-3PDF Modifying procedures for an exempt central organization in a group ruling to change its accounting period. 1978 None available during this period. 1977 Revenue Procedure 77-32PDF Rules under which private foundations may continue to rely on ruling letters approving their employer-related scholarship programs that were issued before December 27, 1976. Revenue Procedure 77-20PDF Extending the reliance period permitting grantors and contributors to rely on the claimed public charity status of certain community trusts. 1976 Revenue Procedure 76-47PDF Procedures for private foundations to obtain advance approval of employer-related scholarship programs. Revenue Procedure 76-34PDF Procedures for determinations of private foundation and private operating foundation status. Revenue Procedure 76-10PDF Procedure whereby a central organization may expeditiously obtain approval of a group change in annual accounting period for its subordinate organizations exempt on a group basis, and relieving each subordinate from having to file its own Application for Change in Accounting Period (Form 1128), to effect that change. 1975 Revenue Procedure 75-50PDF Guidelines and recordkeeping requirements for determining whether private schools applying for recognition of exemption (or recognized as exempt) from tax under Code section 501(c)(3), have racially discriminatory policies as to students. Revenue Procedure 75-13PDF Procedures under which a public interest law firm may accept fees for its services (amplifying Rev. Proc. 71-39, 1971-2 C.B. 575). 1974 Revenue Procedure 74-41PDF Where to file elections under section 4942(h)(2) of the Internal Revenue Code that are made other than by attaching a statement to the annual exempt organization return. 1972 - 1973 None available during this period. 1971 Revenue Procedure 71-17PDF Providing guidelines for determining the effect of gross receipts derived from nonmember use of a social club's facilities on the club's exemption under section 501(c)(7) of the Internal Revenue Code, and describing recordkeeping requirements. 1969-1970 None available during this period. 1968 Revenue Procedure 68-14PDF Standards for accepting documents as conformed copies submitted with applications for recognition of exemption under Internal Revenue Code section 501(a). 1960 - 1967 None available during this period. 1959 Revenue Procedure 59-31PDF Procedures for establishing the tax-exempt status of charitable organizations created or organized under the laws of Canada or Honduras and with respect to the deductibility of contributions thereto pursuant to tax conventions between those countries and the United States. 1957 - 1958 None available during this period. 1956 Revenue Procedure 56-2PDF A form of statement furnished by applicant credit unions by the Credit Union National Association is acceptable to the Internal Revenue Service as meeting the requirements relating to the evidence to be filed by state-chartered credit unions claiming exemption from federal income tax. 1954 - 1955 None available during this period.
