The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

CHAPTER TWENTY-SEVEN

Administrative and Litigation Procedures

1. *§ 27.1 Administrative Procedures Where Recognition Denied
2. § 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures
3. § 27.3 Retroactive Revocation of Tax-Exempt Status
4. § 27.6 Revocation of Tax-Exempt Status: Litigation Procedures
5. § 27.7 IRS Examination Procedures and Practices
6. *§ 27.10 IRS Disclosure to State Officials

*§ 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED

*p. 836, note 3. Delete 2014-9, 2014-2 I.R.B. 281 and substitute 2016-5, 2016-1 I.R.B. 188.

*p. 836, first complete paragraph, last line. Insert footnote at end of line:

^3.1 Id. § 7.02.

*p. 836, note 4. Delete 7.02 and substitute 7.03.

*p. 836, note 5. Insert § 7.04 following existing text.

*p. 836, note 6. Delete § 7.05.

*p. 836, note 7. Insert following existing text:

Subsequent federal tax law requires the IRS to prescribe procedures pursuant to which a tax-exempt organization may request an appeal to the Appeals Office (IRC § 7123(c), added by enactment of the Protecting Americans from Tax Hikes Act of 2015 (§ 404), Pub. L. No. 114-113 (114th Cong., 2nd Sess.)).

*p. 836, note 9. Delete 7.06; delete 2014-5, 2014-1 I.R.B. 169 § 4.04 and substitute 2016-2, 2016-1 I.R.B. 102.

*p. 836, note 10. Delete 7.08 and substitute 7.06.

§ 27.2 REVOCATION OR MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES

*p. 837, first complete paragraph. Move footnote 12 reference to end of last line.

*p. 837, note 12. ...