Rulings and Agreements – Part 7
IRM 7.20.7.1.2(4), IRC 509(a)(3) Supporting Organizations
The Director of EO Rulings & Agreements issued a memorandum to the Manager of EO Determinations on September 25, 2009 supplementing IRM 7.20.7.1.2(4). The memo provides guidance on processing of requests regarding Type III supporting organization status in light of the issuance of proposed regulations. The guidance is effective on September 25, 2009.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
Page Last Reviewed or Updated: 2012-08-14
