Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status

tax-irs · IRS · Rule · Published 2017-06-30 · Effective 2017-06-30 · 82 FR 29730

Document

Document number: 2017-13866
Federal Register citation: 82 FR 29730
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2017-06-30
Effective date: 2017-06-30
Treasury docket: TD 9819

Abstract

This document contains final regulations that 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) of the Internal Revenue Code (Code). The final regulations affect organizations seeking recognition of tax-exempt status under section 501(c)(3).

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown