IRS Issues Guidelines for Processing Exemption Applications

The IRS has made the guidelines it provides to its exempt organization determination specialists for processing Applications for Tax Exempt Status and other requests 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)
• 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 nonprofits hoping to qualify for exemption with valuable insight into the I.R.S.’ current thinking on issues that impact their qualification for tax exempt status.

Ellis Carter is a nonprofit lawyer with Caritas Law Group, PC. To contact Ellis, call 602-456-0071 or email us at