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Internal Revenue Bulletin:  2014-11 

March 10, 2014 

EXEMPT ORGANIZATIONS


Table of Contents

Rev. Proc. 2014–22Rev. Proc. 2014–22

This revenue procedure revokes Revenue Procedure 79–6. Revenue Procedure 79–6 has not been used since the redesign of the Form 990 and the issuance of the implementing regulations. The revenue procedure is inconsistent with the redesigned Form 990 since the new 990 redesign no longer permitted the substitute of another form such as the Form 5500 or 5500–C, Annual Return/Report of Employee Benefit Plan, in place of the income and balance statements in the Form 990.


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