Part 7 - Rulings and Agreements

 

Tax Exempt and Government Entities issued interim guidance effective February 22, 2024, to revise IRM sections 7.1.5, 7.1.6, 7.2.1, 7.2.3, 7.2.4, 7.11.1, 7.20.1 and 7.20.2 regarding digital taxpayer communications.

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.

Exempt Organizations Rulings and Agreements issued interim guidance effective January 4, 2024, to revise IRM 7.20.2 regarding Processing a Change from a Section 501(c)(3) to another Paragraph of Section 501(c).

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).

Exempt Organizations Rulings and Agreements issued interim guidance effective January 2, 2024 to revise IRM 7.20.5 and IRM 7.20.9 regarding completing case surveys.

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.

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.

Exempt Organizations Rulings and Agreements issued interim guidance effective January 18, 2024, to revise IRM 7.21.10 regarding Processing 507(b) Termination Requests in the Correspondence Unit.

Exempt Organizations Rulings and Agreements issued interim guidance effective November 27, 2023, to revise IRM 7.21.10 regarding processing Forms 4506-B.