Part 7 - Rulings and Agreements

 

IRM 7.20.1 Interim Guidance on Processing Electronically Submitted Form 1023 (PDF)

Exempt Organizations Rulings & Agreements issued interim guidance effective January 31, 2020, to revise IRM 7.20.1, 7.20.2, 7.20.3, 7.20.4, 7.20.6, 7.21.2, and 7.21.5 regarding Processing Electronically Submitted Form 1023.

IRM 7.20.2 Interim Guidance for Processing Requests for Expedited Handling of Determination Letter Requests (PDF)

Exempt Organizations Rulings and Agreements issued interim guidance effective March 18, 2019, to revise IRM 7.20.2 regarding Processing Requests for Expedited Handling of Determination Letter Requests.

IRM 7.20.2 Interim Guidance on Form 1023 Case Closing Guide Sheet (PDF)

Exempt Organizations Rulings and Agreements issued interim guidance effective October 1, 2019, to revise IRM 7.20.2 regarding the Form 1023 Case Closing Guide Sheet.

IRM 7.20.6 Interim Guidance for EO Determination Letter Request Processing - OFAC SDN Name Match Requirements and Development of Foreign Grants or Activities (PDF)

Exempt Organizations Rulings and Agreements issued interim guidance effective February 22, 2019 to revise IRM 7.20.6 and IRM 7.20.9 regarding OFAC SDN Name Match Requirements and Development of Foreign Grants or Activities.

IRM 7.20.6 - Interim Guidance on Case Processing Requirements for Applications Indicating Activities or Grants in U.S. Territories (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.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.