IRM 7.20.1 Interim Guidance on Processing Electronically Submitted Form 1023 (PDF) 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 7.20.1 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 7.20.2 Reissued Interim Guidance for Processing Requests for Expedited Handling of Determination Letter Requests (PDF) PDF

Exempt Organizations Rulings and Agreements reissued interim guidance effective March 18, 2021, 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) 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 7.20.2 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) PDF

Exempt Organizations Rulings and Agreements issued interim guidance effective April 29, 2021, to update IRM 7.20.2 and 7.20.9 regarding Interim Guidance on Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case Processing.

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.

All Published Guidance - the Internal Revenue Manual

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