# Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
> **IRS** · Final and temporary regulations. · Published 2014-07-02 · Effective 2014-07-01 · 79 FR 37630
## Document
- **Document number:** 2014-15623
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 37630
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-07-02
- **Effective date:** 2014-07-01
- **Treasury docket:** TD 9674
## Abstract

This document contains final and temporary regulations that provide guidance to eligible organizations seeking recognition of tax- exempt status under section 501(c)(3) of the Internal Revenue Code (Code). The final and temporary regulations amend current regulations to allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). The text of the temporary regulations also serves as the text of the proposed regulations (REG-110948-14) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/07/02/2014-15623/guidelines-for-the-streamlined-process-of-applying-for-recognition-of-section-501c3-status)
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