This page contains interim guidance relating to instructions in IRM Part 7 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 7.1.5 Digital taxpayer communications PDF Tax Exempt and Government Entities issued interim guidance effective February 22, 2024, to revise IRM sections 7.1.5, 7.1.6, 7.2.1, 7.2.3, 7.2.4, 7.11.1, 7.20.1 and 7.20.2 regarding digital taxpayer communications. IRM 7.20.2 Case Processing Clarifications PDF An interim guidance memo was issued August 29, 2024, to revise IRM 7.20.2 regarding Case Processing Clarifications. IRM 7.20.2 Interim Guidance on Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case Processing PDF Exempt Organizations Rulings and Agreements issued interim guidance effective October 30, 2021, to revise IRM 7.20.2 and 7.20.9 regarding Updated Procedures Relating to Changes in Requested Subsection/Application Form During Case Processing. IRM 7.20.2 Processing a Change from a Section 501(c)(3) to another Paragraph of Section 501(c) PDF Exempt Organizations Rulings and Agreements issued interim guidance effective January 4, 2024, to revise IRM 7.20.2 regarding Processing a Change from a Section 501(c)(3) to another Paragraph of Section 501(c). IRM 7.20.2 Processing IRC 6104 Redaction Requests PDF Exempt Organizations Rulings and Agreements issued interim guidance effective June 12, 2024, to update IRM 7.20.2 and 7.20.9 regarding processing IRC 6104 redaction requests. IRM 7.20.3 Processing Adverse Nonexempt Charitable Trusts Seeking Classification Under Section 509(a)(3) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 7.20.3 where the guidance has been incorporated. This link will be removed on 12/19/2024. IRM 7.20.3 Public Disclosure of Form 990 Exception Requests from Form 8940 PDF Exempt Organizations Rulings and Agreements issued interim guidance effective June 12, 2024, to update IRM 7.20.3 and IRM 7.28.4 regarding public disclosure of Form 990 exception requests from Form 8940. IRM 7.20.5 Completing Case Surveys PDF Exempt Organizations Rulings and Agreements issued interim guidance effective January 2, 2024 to revise IRM 7.20.5 and IRM 7.20.9 regarding completing case surveys. 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 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. IRM 7.21.10 Processing 507(b) Termination Requests in the Correspondence Unit PDF Exempt Organizations Rulings and Agreements issued interim guidance effective January 18, 2024, to revise IRM 7.21.10 regarding Processing 507(b) Termination Requests in the Correspondence Unit. IRM 7.21.10 Processing Correspondence and Form 4442 PDF An interim guidance memo effective August 29, 2024, was issued to revise IRM 7.21.10 regarding Processing Correspondence and Form 4442. IRM 7.21.10 Processing Form 4506-B PDF Exempt Organizations Rulings and Agreements issued interim guidance effective November 27, 2023, to revise IRM 7.21.10 regarding processing Forms 4506-B. All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
IRM 7.20.3 Processing Adverse Nonexempt Charitable Trusts Seeking Classification Under Section 509(a)(3) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 7.20.3 where the guidance has been incorporated. This link will be removed on 12/19/2024.
All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
