Related Exempt organization revenue procedures (2023-2000) Published guidance for exempt organizations On this page 1990s 1980s 1970s 1960s 1950s 1990s Expand/Collapse all 1999 None available during this period. 1998 Revenue Procedure 98-19 PDF Guidance on the exception in Code section 6033(e)(3), relating to dues paid by members of exempt organizations for whom the dues are not deductible for reasons other than that they are paid for political or lobbying expenditures. Revenue Procedure 98-16 PDF Guidance on the application of the exception from FICA taxes for wages paid to certain students. 1997 Revenue Procedure 1997-27 PDF Procedures for obtaining the consent of the Commissioner to changes in methods of accounting for income tax purposes. Revenue Procedure 1997-12 PDF Treatment of associate member dues received by section 501(c)(5) organizations as unrelated business taxable income. 1996 Revenue Procedure 1996-40 PDF Identifying the one central location where all filers of reports required of group parents to maintain group exemptions must send required annual reports. Revenue Procedure 1996-32 PDF Guidance on qualification for tax exemption under Code section 501(c)(3) for organizations that provide low-income housing, including a safe-harbor procedure to determine qualification. Revenue Procedure 1996-10 PDF Relieving certain church-affiliated organizations of the requirement to file an annual return on Form 990. 1995 Revenue Procedure 1995-48 PDF Relieving governmental units and certain affiliated organizations from the requirement to file exempt organization annual returns (Form 990 or Form 990-EZ). Revenue Procedure 1995-21 PDF Treatment of associate member dues received by section 501(c)(6) business leagues or section 501(c)(5) agricultural/horticultural organizations. 1994 Revenue Procedure 94-17 PDF Relieving certain foreign organizations (other than private foundations) from the requirement to file an annual exempt organization information return. 1993 None available during this period. 1992 Revenue Procedure 92-102 PDF Insubstantial benefit limitations for contributions associated with charitable fundraising campaigns. Revenue Procedure 92-94 PDF A simplified procedure that private foundations (including nonexempt charitable trusts) may use in making certain determinations with respect to grants to foreign grantees, to help ensure that the grants will be treated as qualifying distributions under Internal Revenue Code section 4942 and will not be taxable expenditures under section 4945. Revenue Procedure 92-85 PDF Standards used by the Commissioner of Internal Revenue in determining whether to grant an extension of time to make certain elections, including filing exemption applications. Revenue Procedure 92-59 PDF Guidelines for public interest law firms exempt under Code section 501(c)(3), including procedures under which a PILF may accept fees for its services. Revenue Procedure 92-49 PDF Guidelines for charitable organizations engaged in fund-raising activities involving distribution of free unordered, low cost items accompanying charitable solicitations. 1991 Revenue Procedure 1991-20 PDF Guidance for determining whether an organization is a religious order under the Internal Revenue Code. 1990 Revenue Procedure 90-12 PDF Guidelines for charitable organizations on the deductible amount of contributions when contributors receive something in return for their payments. 1980s 1989 Revenue Procedure 89-23 PDF Guidelines under which grant-making private foundations will not be considered to be responsible for substantial and material changes in the sources of support of recipient organizations that are public charities described in Code section 170(b)(1)(A)(vi) or 509(a)(2). 1988 None available during this period. 1987 Revenue Procedure 87-51 PDF Administrative procedure for Blue Cross or Blue Shield organizations, as defined in Code section 833(c)(2), and other organizations described in section 501(m)(1) and (m)(2), to obtain expeditious consent of the Commissioner to change their methods of accounting for federal income tax purposes. 1986 Revenue Procedure 86-43 PDF 1986-2 C.B. 729: Criteria used by Internal Revenue Service to determine whether advocacy of a particular viewpoint or position by an organization is considered educational within the meaning of Internal Revenue Code section 501(c)(3) and section 1.501(c)(3)-1(d)(3) of the Income Tax Regulations. Revenue Procedure 86-17 PDF 1986-1 C.B. 550: Modifying three revenue procedures to delete two-year limitation on treatment of subdivisions of Indian tribal governments as governmental units, consistent with legislative changes. 1985 Revenue Procedure 85-58 PDF Simplifying procedure for certain exempt organizations to change their annual accounting periods. Revenue Procedure 85-51 PDF Clarifying prior revenue procedures on determining the number of employees' children who can be shown to be eligible recipients of employer-related educational grants or loans for purposes of tests restricting compensatory programs. 1984 Revenue Procedure 84-47 PDF Describing situations involving the computation of the period for notification under Code section 508 (required for organizations applying for exemption under section 501(c)(3)), where an organization makes nonsubstantive amendments to its governing instrument. Revenue Procedure 84-37 PDF Procedures under which an Indian tribe or political subdivision of an Indian tribal government may request a determination from the Service qualifying it for treatment as a state or a political subdivision of a state as provided under Code section 7871. Revenue Procedure 84-36 PDF A list of subdivisions of Indian tribal governments that are treated as political subdivisions of states for specified purposes, pursuant to the Indian Tribal Governmental Tax Status Act of 1982. 1983 Revenue Procedure 83-87 PDF A list of Indian tribal governments that are treated similarly to states for specified purposes under the Internal Revenue Code. Revenue Procedure 83-32 PDF Return filing requirements for charitable and split-interest trusts. Revenue Procedure 83-23 PDF List of exempt organizations that are not required to file an annual information return on Form 990, Return of Organization Exempt from Income Tax. 1982 Revenue Procedure 82-46 PDF Announcing that Revenue Procedure 66-30, 1966-2 C.B. 1212, concerning Code section 501(c)(9), no longer applies to current transactions because of the adoption of final regulations under section 501(c)(9). Revenue Procedure 82-39 PDF Restating the extent to which contributors may rely on an organization's listing in the former Publication 78, Cumulative list of organizations described in section 170(c) of the Internal Revenue Code, for purposes of deducting contributions under Code section 170 and for making grants that will not be taxable expenditures under section 4945. Revenue Procedure 82-2 PDF States in which and circumstances under which the Service will not require an express provision for the distribution of assets upon dissolution in an organization's articles of organization, to satisfy the organizational test in section 1.501(c)(3)-1(b)(4) of the Income Tax Regulations, and a sample of an acceptable dissolution provision for organizations required to have such a provision. 1981 Revenue Procedure 81-65 PDF Clarifying Revenue Procedure 76-47 and Revenue Procedure 80-39, with regard to publicizing an employer-related grant or loan program in the employer's company newsletter. Revenue Procedure 81-7 PDF Guidelines as to the grants or contributions that will be considered unusual grants under sections 1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3) and related provisions of the Income Tax Regulations without the benefit of an advance ruling from the Internal Revenue Service. Revenue Procedure 81-6 PDF Guidelines for circumstances where a grantor or contributor will not be considered to be responsible for substantial and material changes in sources of financial support for purposes of sections 1.170A-9(e)(4)(v)(b) and 1.509(a)-3(c)(1)(iii) of the Income Tax Regulations. 1980 Revenue Procedure 80-39 PDF Guidelines for determining whether educational loans made by a private foundation under an employer-related loan program are taxable expenditures under Code section 4945. Revenue Procedure 80-28 PDF Procedures for the issuance of ruling or determination letters by the Internal Revenue Service to organizations that have established in court their qualification for exemption from federal income tax. Revenue Procedure 80-27 PDF Procedures under which recognition of exemption from federal income tax under section 501(c) of the Internal Revenue Code may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. 1970s 1979 Revenue Procedure 79-8 PDF Providing conditions under which certain private foundations will be deemed to have reasonable cause for failure to comply with the private foundation requirements of Code sections 6011, 6033, 6056, 6104, and 6151 for filing of returns and payment of taxes. Revenue Procedure 79-6 PDF Certain employee welfare benefit plans may file substitute forms for portions of Form 990, under specified circumstances. Revenue Procedure 79-3 PDF Modifying procedures for an exempt central organization in a group ruling to change its accounting period. 1978 None available during this period. 1977 Revenue Procedure 77-32 PDF Rules under which private foundations may continue to rely on ruling letters approving their employer-related scholarship programs that were issued before December 27, 1976. Revenue Procedure 77-20 PDF Extending the reliance period permitting grantors and contributors to rely on the claimed public charity status of certain community trusts. 1976 Revenue Procedure 76-47 PDF Procedures for private foundations to obtain advance approval of employer-related scholarship programs. Revenue Procedure 76-34 PDF Procedures for determinations of private foundation and private operating foundation status. Revenue Procedure 76-10 PDF Procedure whereby a central organization may expeditiously obtain approval of a group change in annual accounting period for its subordinate organizations exempt on a group basis, and relieving each subordinate from having to file its own Application for Change in Accounting Period (Form 1128), to effect that change. 1975 Revenue Procedure 75-50 PDF Guidelines and recordkeeping requirements for determining whether private schools applying for recognition of exemption (or recognized as exempt) from tax under Code section 501(c)(3), have racially discriminatory policies as to students. Revenue Procedure 75-13 PDF Procedures under which a public interest law firm may accept fees for its services (amplifying Rev. Proc. 71-39, 1971-2 C.B. 575). 1974 Revenue Procedure 74-41 PDF Where to file elections under section 4942(h)(2) of the Internal Revenue Code that are made other than by attaching a statement to the annual exempt organization return. 1973 None available during this period. 1972 None available during this period. 1971 Revenue Procedure 71-17 PDF Providing guidelines for determining the effect of gross receipts derived from nonmember use of a social club's facilities on the club's exemption under section 501(c)(7) of the Internal Revenue Code, and describing recordkeeping requirements. 1970 None available during this period. 1960s 1969 None available during this period. 1968 Revenue Procedure 68-14 PDF Standards for accepting documents as conformed copies submitted with applications for recognition of exemption under Internal Revenue Code section 501(a). 1967-1960 None available during this period. 1950s 1959 Revenue Procedure 59-31 PDF Procedures for establishing the tax-exempt status of charitable organizations created or organized under the laws of Canada or Honduras and with respect to the deductibility of contributions thereto pursuant to tax conventions between those countries and the United States. 1958-1957 None available during this period. 1956 Revenue Procedure 56-2 PDF A form of statement furnished by applicant credit unions by the Credit Union National Association is acceptable to the Internal Revenue Service as meeting the requirements relating to the evidence to be filed by state-chartered credit unions claiming exemption from federal income tax. 1955-1954 None available during this period.
