The Tax Exempt and Governments Entities Division of the IRS provides administrative guidance to their examiners to ensure consistent tax administration and on matters relating to internal operations. The administrative guidance can be in the form of interim guidance or directives; they don’t establish the IRS’s position on legal issues and are not legal guidance.
Directives modify procedures but don’t have an expiration date and are related to a specific tax issue. Generally, interim guidance also modifies procedures published in the Internal Revenue Manual (IRM) and is effective from its issuance date until the expiration date (IRM 184.108.40.206).
Federal, State & Local Governments
Tax Exempt & Government Entities
- Missing Participants and Beneficiaries and Required Minimum Distributions - Section 403(b) Plans (02/23/2018)
- Interim Guidance for Processing Requests for Expedited Handling of Determination Letter Requests (03/18/2019)
- Reissuance: Interim Guidance on Case Processing Requirements for Applications from Canadian Charities (03/08/2019)
- Interim Guidance for EO Determination Letter Request Processing - OFAC SDN Name Match Requirements and Development of Foreign Grants or Activities (2/22/2019)