Tax Exempt and Government Entities Interim Guidance and Directives

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 1.11.10.2).

Directives

Federal, State & Local Governments

Interim Guidance

Tax Exempt & Government Entities


Employee Plans


Exempt Organizations


Federal, State & Local Governments


Indian Tribal Governments


Tax Exempt Bonds