The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

CHAPTER TWENTY-FIVE

Exemption Recognition and Notice Processes

*§ 25.1 Recognition Application Procedure

*(a) General Procedures

*(b) Substantially Completed Application

*(c) Issuance of Determinations and Rulings

*(d) User Fees

*(e) Application Form

*(h) Interactive Form 1023 (New)

(i) Impact of Tax Refunds (New)

*(j) IRS's Triage Processing of Applications (New)

*(k) Applications Processing Controversy (New)

§ 25.2 Requirements for Charitable Organizations

*(a) General Rules

*(d) Recent Revisions in Process

§ 25.3 Nonprivate Foundation Status

*(a) Notice Requirement

§ 25.5 Requirements for Certain Employee Benefit Organizations

§ 25.5A Requirements for Certain Prepaid Tuition Plans (New)

*§ 25.6 Requirements for Certain Health Insurance Issuers

§ 25.6A Rules for Other Organizations (New)

*§ 25.7 Group Exemption Rules

*§ 25.8 Suspension of Tax Exemption

*§ 25.9 Notice Requirements for Political Organizations

*§ 25.11 Forfeiture of Tax Exemption

§ 25.1 RECOGNITION APPLICATION PROCEDURE

*p. 734, n. 8, first paragraph, first line. Delete reference to Rev. Proc. and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

*p. 734, n. 8, first paragraph, last line. Delete reference to Rev. Proc. and insert:

Rev. Proc. 2014-8, 2014-1 I.R.B. 242.

*p. 734, n. 10, third line. Delete Rev. Proc. 2010-9, 2010-2 I.R.B. 258 and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

*p. 734, n. 11, first line. Delete Rev. Proc. 2010-9, 2010-2 I.R.B. 258 and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

*p. 734, ...