Nonprofit Law Matters

Update — Expedited Handling for Determination Letters Still Available

Posted in AG, IRS, FTB, & Property Tax Proceedings, Formation & Tax Exempt Status, Private Foundations, Public Charities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

For the past few weeks, there has been some confusion over Revenue Procedure 2014-4’s apparent elimination of an expedited option for exempt-organization determination letters as discussed previously, since the subsequent Revenue Procedure 2014-9 still included the explanation from previous years about the IRS’s standards for granting expedited treatment of exempt-organization determination letters.

Earlier today, the IRS’s Acting Director of Rulings and Agreements confirmed to us that Revenue Procedure 2014-4 was incorrect in implying that expedited handling was no longer available for exempt organization determination letters.  (This is apparently still true for employee plans.) Accordingly, the same rules for requesting expedited processing of tax-exemption applications still apply.