Part 7 - Rulings and Agreements

 

IRM 7.20.1 Reissued Interim Guidance on Processing Electronically Submitted Form 1023 PDF

Exempt Organizations Rulings and Agreements reissued interim guidance effective January 12, 2022, 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 Forms 1023.

IRM 7.20.1 Interim Guidance on Processing Electronically Submitted Form 1024 PDF

Exempt Organizations Rulings and Agreements issued interim guidance effective January 3, 2022, 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 Forms 1024.

IRM 7.20.1 Interim Guidance on Processing Electronically Submitted Form 1024-A (PDF) PDF

Interim Guidance on Processing Electronically Submitted Form 1024-A. Effective January 5, 2021, applicants for tax-exempt status under Internal Revenue Code Section 501(c)(4) must submit their Form 1024-A applications and user fees electronically on Pay.gov.

IRM 7.20.1 Interim Guidance on Updated Procedures Relating to Direct Contact PDF

Exempt Organization Rulings and Agreements issued interim guidance effective August 17, 2021, to revise IRM 7.20.1 regarding updated procedures relating to direct contact.

IRM 7.20.2 Interim Guidance on Processing a Request for Public Charity Classification under IRC Sections 509(a)(1) and 170(b)(1)(A)(ii) when Applicant’s Primary PDF

Exempt Organizations Rulings & Agreements issued interim guidance effective 8/11/2021 to revise IRM 7.20.2 and 7.20.3 for processing requests for public charity classification under IRC 509(a)(1) and 170(b)(1)(A)(ii) when applicant’s primary function is not the presentation of formal instruction.

IRM 7.20.2 Interim Guidance on Treasury Regulation Section 301.9100-3 Relief for Applications for Exemption (PDF) PDF

Exempt Organizations Rulings and Agreements issued interim guidance effective March 17, 2021, to revise IRM 7.20.2, 7.20.4 and 7.20.9 regarding Treasury Regulation Section 301.9100-3 Relief for Applications for Exemption.

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 7.20.5 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.

All Published Guidance - the Internal Revenue Manual

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