Internal Revenue Bulletin:  2011-25 

June 20, 2011 


Rev. Proc. 2011-33 Rev. Proc. 2011-33

This procedure provides the extent to which grantors and contributors (including donors) may rely on the listing of an organization in Publication 78, Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code, or on the IRS Business Master File (“BMF”) extract, for purposes of deducting contributions under section 170 of the Code and making grants under sections 4942, 4945, and 4966. In addition, this revenue procedure clarifies that the Internal Revenue Service (“IRS”) may give notice of revocation, including revocations under section 6033(j), through an appropriate public announcement, such as publication in the Internal Revenue Bulletin or on the IRS’s website at Finally, this revenue procedure advises that the IRS will no longer publish a paper version of Publication 78. Rev. Proc. 82-39 and 2009-32 modified and superseded.

Announcement 2011-35 Announcement 2011-35

The Internal Revenue Service will publish a list of organizations that have had their federal tax-exempt status automatically revoked for failing to file an annual return or notice for three consecutive years on

More Internal Revenue Bulletins