IRS Issues Guidelines for Processing Exemption Applications

The I.R.S. has made the guidelines it provides to its Exempt Organization determination specialists for processing tax exemption applications publicly available. The guidelines are organized by specific types of tax-exempt entities as follows:

• Donor Advised Funds
• Advance Approval of Individual Grant Procedures - Code Section 4945
• Charter Schools - Exemption Application Issues
• Government-Affiliated Organizations - Code Section 501(c)(3)
• Health Care Providers - Internal Revenue Code Section 501(c)(3)
• Hospitals Helping Staff Physicians Acquire Electronic Health Records Software
• Limited Liability Companies Associated with Tax-Exempt Organizations
• Low-Income Housing Tax Credit Partnerships
• Set-Asides - Code Section 4942(g)(2)
• Supporting Organizations - Code Section 509(a)(3)
• Voluntary Employee Beneficiary Associations - Code Section 501(c)(9)

These resources provide tax-exempt organizations and those hoping to qualify for exemption with valuable insight into the I.R.S.' current thinking on issues that impact their qualification for exemption.