Find helpful guidance for exempt organizations. On this page References Published guidance News and updates References Understanding IRS Published Guidance - A Primer An explanation of the seven most common types of IRS guidance Tax code, regulations and official guidance by number Find Internal Revenue Code sections, Treasury Regulations, or other official IRS tax guidance when you know the citation Published guidance Revenue procedures An official statement of a procedure that affects the rights or duties of taxpayers under the Internal Revenue Code or regulations Revenue Rulings An official interpretation by the IRS of how the Internal Revenue Code or regulations apply to a specific set of facts Treasury Regulations Issued by the IRS and Treasury to provide guidance for new legislation or existing Internal Revenue Code sections, interpreting and giving directions on complying with the law Priority guidance plan IRS-Treasury priority plans for issues to be addressed through administrative guidance IRS Written Determinations Non-precedential rulings (PLRs), determination letters, and technical advice, sorted by number or issue code Internal Revenue Manual (IRM) (Part 7) Policies, procedures, instructions and guidelines used by the Tax Exempt & Government Entities Division of the IRS Interim Guidance Interim guidance issued to provide instructions and/or procedures while the applicable IRM section is being revised and published Advance Releases Text of revenue rulings, revenue procedures, and other technical items in advance of their Internal Revenue Bulletin publication date Electronic reading room A comprehensive list of documents and other information available on IRS.gov News and updates Notices A public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code (for example, to relate what regulations that may not be published in the immediate future will say) Announcements A public pronouncement that has only immediate or short-term value (for example, to notify taxpayers of the existence of an approaching deadline) E-news from exempt organizations Subscribe to the EO Update to get the latest published guidance
