part7-rulings-and-agreements

Table of Contents

• 7.1 TE/GE Administrative Procedures and Programs
  • 7.1.1Employee Plans
  • 7.1.2EO Administrative Procedures – Introduction
  • 7.1.4Exempt Organizations Technical Advice Procedures
  • 7.1.5Employee Plans Technical Advice Procedures
• 7.2 TE/GE Closing Agreements
  • 7.2.1TE/GE Closing Agreements
  • 7.2.2Employee Plans Compliance Resolution System (EPCRS)
  • 7.2.3Tax Exempt Bonds Voluntary Closing Agreement Program
• 7.11 Employee Plans Determination Letter Program
  • 7.11.1Employee Plans Determination Letter Program
  • 7.11.2EP Case Assignment Guide
  • 7.11.3Tax Exempt Quality Measurement System (TEQMS)
• 7.12 Employee Plans Guidelines
  • 7.12.1Plan Terminations
• 7.13 Employee Plans Automated Processing Procedures
  • 7.13.1Determination Letter Applications
  • 7.13.2Processing Users Fees
  • 7.13.3Screening, Controlling and Case Closing
  • 7.13.4Transcription and Case Establishment
  • 7.13.5Letter Generation
  • 7.13.6Inventory Control Subsystems
  • 7.13.7Moving Cases through the Inventory Control Subsystem
  • 7.13.8EDS Unpostables
  • 7.13.9Management Information Systems
• 7.14 EP/EO Determination System (EDS) Employee Plans User Manual
  • 7.14.1Introduction
  • 7.14.2Data Entry
  • 7.14.3Data Transcription Subsystem and Inventory Control Subsystem Main Menu Options
  • 7.14.4Letter Generation
  • 7.14.5Inventory Control System (ICS)
  • 7.14.6 Management Information System (MIS)
• 7.20 Exempt Organizations Determination Letter Program
  • 7.20.1Exempt Organizations Determination Letter Overview
  • 7.20.2Determination Letter Processing of Exempt Organizations
  • 7.20.3Processing Private Foundations and Other Types of Cases
  • 7.20.4Special Determination Issues
  • 7.20.5Review Procedures for EO Determinations
  • 7.20.6EO Touch-and-Go Determination Case Procedures
  • 7.20.7IRC 509(a)(3) Supporting Organizations Guide Sheets
  • 7.20.8Donor-Advised Funds Guide Sheet
• 7.21 Exempt Organizations Automated Processing Procedures
  • 7.21.1Determination Letter Applications
  • 7.21.2Processing User Fees
  • 7.21.3Screening, Controlling and Case Closing
  • 7.21.4Transcription and Case Establishment
  • 7.21.5Letter Generation
  • 7.21.6Inventory Control Subsystem
  • 7.21.7Moving Cases Through the Inventory Control Subsystem
  • 7.21.8EDS Unpostables
  • 7.21.9Exempt Organizations Management Information System
• 7.22 Exempt Organizations EDS User Manual
  • 7.22.1Introduction
  • 7.22.2Data Entry
  • 7.22.3Data Transcription Subsystem and Inventory Control Subsystem Main Menu Options
  • 7.22.5Letter Generation
  • 7.22.6Inventory Control System (ICS)
  • 7.22.7Management Information System
• 7.25 Exempt Organizations Determinations Manual
  • 7.25.1Introduction
  • 7.25.2Single Parent Title Holding Corporations
  • 7.25.3Religious, Charitable, Educational, Etc., Organizations
  • 7.25.4Civic Leagues, Social Welfare Organizations and Local Associations of Employees
  • 7.25.5Labor, Agricultural, and Horticultural Organizations
  • 7.25.6Business Leagues
  • 7.25.7Social and Recreational Clubs
  • 7.25.8Fraternal Beneficiary Societies
  • 7.25.9Voluntary Employees’ Beneficiary Associations
  • 7.25.11Teachers’ Retirement Fund Associations
  • 7.25.12Organizations Exempt Under IRC 501(c)(12)
  • 7.25.13Cemetery Companies
  • 7.25.14Credit Unions and Mutual Reserve Funds
  • 7.25.15Small Insurance Companies or Associations
  • 7.25.16Corporations Organized to Finance Crop Operations
  • 7.25.17Supplemental Unemployment Benefit Trusts
  • 7.25.19Veterans’ Organizations
  • 7.25.20Qualified Group Legal Services Plans
  • 7.25.21Multiple Parent Title Holding Companies
  • 7.25.22Black Lung Benefit Trusts
  • 7.25.23Religious and Apostolic Associations
  • 7.25.24Cooperative Hospital Service Organizations
  • 7.25.25Feeder Organizations
  • 7.25.26Amateur Sports Organizations
  • 7.25.28The National Railroad Retirement Investment Trust
  • 7.25.41Insurance Activities
  • 7.25.42Qualified State-Sponsored High Risk Insurance Organizations
  • 7.25.43Qualified State-Sponsored Workers’ Compensation Organizations
  • 7.25.44Qualified Tuition Programs
  • 7.25.45Suspension of Exempt Status Under IRC 501(p)
• 7.26 Private Foundations Manual
  • 7.26.1Introduction to Private Foundations and Special Rules Under IRC 508
  • 7.26.2Private Foundations Defined – IRC 509(a)(1) Exlcusions (Other Than IRC 170(b)(1)(A)(vi)) and IRC 509(a)(4) Exclusion
  • 7.26.3Private Foundations Defined — IRC 509(a)(1) and 170(b)(1)(A)(vi) Exclusion
  • 7.26.4Private Foundations Defined IRC 509(a)(2) Exclusion
  • 7.26.5Private Foundations Defined— IRC 509(a)(3) Exclusion
  • 7.26.6Private Operating Foundations—IRC 4942(j)(3)
  • 7.26.7Termination of Private Foundation Status
  • 7.26.15IRC 4947 Trusts
• 7.27 Exempt Organizations Tax Manual
  • 7.27.3Prohibited Transactions and Income Accumulations
  • 7.27.4Taxation of Unrelated Business Income
  • 7.27.5Unrelated Trade or Business
  • 7.27.6Computation of Unrelated Business Tax Income
  • 7.27.7Computation of Unrelated Business Taxable Income for Social Clubs
  • 7.27.8Unrelated Debt-Financed Income
  • 7.27.9Debt—Financed Property
  • 7.27.10Acquisition Indebtedness
  • 7.27.11Political Organizations
  • 7.27.12IRC 6033(e)(2) – Proxy Tax on Lobbying and Political Expenditures
  • 7.27.14Tax on Net Investment Income of Private Foundations
  • 7.27.15Taxes on Self-Dealing
  • 7.27.16Taxes on Foundation Failure to Distribute Income
  • 7.27.17Taxes on Excess Business Holdings
  • 7.27.18Taxes on Investments Which Jeopardize Charitable Purposes
  • 7.27.19Taxable Expenditures of Private Foundations
  • 7.27.20Disqualified Persons as Defined in IRC 4946
  • 7.27.27Application of Taxes and Denial of Exemption to Certain Foreign Organizations
  • 7.27.30Taxes on Excess Benefit Transactions
• 7.28 EO Disclosure Procedures
  • 7.28.2Disclosure of Information About Exempt Organizations to Appropriate State Officials as Described in IRC 6104(c)
  • 7.28.4Public Inspection of Written Determinations Under IRC 6110
• 7.29 Exempt Organizations Technical Rulings and Guidance
  • 7.29.1Overview
  • 7.29.3Exempt Organizations Technical Procedures
• 7.40 LMSB Initiatives with Other Business Units
  • 7.40.1IIR Program