Friday, September 11, 2009

IRS Issues Guidelines for Processing Exemption Applications

The IRS has made publicly available guidelines it provides to its EO determination specialists for processing tax exemption applications filed by various specific types of entities.  The entities covered are:

  • Donor Advised Funds
  • Advance Approval of Individual Grant Procedures - Internal Revenue Code Section 4945
  • Charter Schools - Exemption Application Issues
  • Government-Affiliated Organizations - Internal Revenue 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 - Internal Revenue Code Section 4942(g)(2)
  • Supporting Organizations - Internal Revenue Code Section 509(a)(3)
  • Voluntary Employee Beneficiary Associations - Internal Revenue Code Section 501(c)(9)

LHM

http://lawprofessors.typepad.com/nonprofit/2009/09/irs-issues-guidelines-for-processing-exemption-applications.html

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