Internal Revenue Bulletin: 2016-1
January 4, 2016
Revised procedures are provided for furnishing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.
This revenue procedure updates and merges Rev. Proc. 2015–5, 2015–1 I.R.B. 186 and Rev. Proc. 2015–9, 2015–1 I.R.B. 249 into one annual revenue procedure and provides the procedures for issuing determination letters on the exempt status of organizations under § 501 and 521 of the Internal Revenue Code.
Current guidance for complying with the user fee program of the Service as it pertains to requests for employee plans letter rulings, determination letters, advisory letters and Voluntary Correction Program (VCP) submissions and for determination letters submitted by or on behalf of exempt organizations on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2015–8 is superseded.
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