This page contains interim guidance relating to instructions in IRM Part 7 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 7.20.2 Interim Guidance on Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case Processing PDF Exempt Organizations Rulings and Agreements issued interim guidance effective October 30, 2021, to revise IRM 7.20.2 and 7.20.9 regarding Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case Processing. IRM 7.20.2 Processing Adverse Cases with the Denial Checklist PDF Exempt Organizations Rulings and Agreements issued interim guidance effective April 4, 2023, to revise IRM 7.20.2 and IRM 7.20.5 regarding Processing Adverse Cases with the Denial Checklist. IRM 7.20.2 Proposed Adverse Case Processing Updates PDF Exempt Organizations Rulings and Agreements issued interim guidance effective January 24, 2023, to revise IRM 7.20.2 and 7.20.5 regarding Proposed Adverse Case Processing Updates. IRM 7.20.3 Processing Adverse Nonexempt Charitable Trusts Seeking Classification Under Section 509(a)(3) PDF Exempt Organizations Rulings and Agreements issued interim guidance effective January 6, 2023, to revise IRM 7.20.3 regarding Processing Adverse Nonexempt Charitable Trusts Seeking Classification Under Section 509(a)(3). IRM 7.20.5 Interim Guidance on Processing Adverse Rulings PDF Exempt Organizations Rulings & Agreements issued interim guidance effective 8/11/2021 to revise IRM 7.20.5 regarding processing adverse rulings. IRM 7.20.5 Interim Guidance on Processing Form 1023-EZ (PDF) PDF Exempt Organizations Rulings and Agreements issued interim guidance effective May 13, 2021, to revise IRM 7.20.5 and 7.20.9 regarding processing Form 1023-EZ. IRM 7.20.6 - Interim Guidance on Case Processing Requirements for Applications Indicating Activities or Grants in U.S. Territories (PDF) PDF Tax Exempt and Government Entities issued interim guidance effective March 20, 2019, to revise IRM 4.71.1, 4.71.4, 4.71.5, 4.71.10, 4.71.17, 4.75.21, 7.20.2, and 25.16.1 regarding Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action. IRM 7.20.9 Processing Form 1023-EZ Tax Examiner Referral Additional Information Requests PDF Exempt Organizations Rulings and Agreements issued interim guidance effective May 19, 2022, to revise IRM 7.20.9, regarding Processing Form 1023-EZ Tax Examiner Referral Additional Information Requests. IRM 7.50.1.5.7 Form SS-8 Processing Handbook PDF An IRM Procedural Update effective 10/26/2022 was issued to revise IRM sections 7.50.1.5.7 & 7.50.1.5.7.2 regarding the Form SS-8 Processing Handbook. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
