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EO Rulings & Agreements is responsible for determinations related to exempt organizations and for the operation of EO Knowledge Management (KM).

Rev. Proc. 2023-5, updated annually, lists procedures for issuing determination letters on exempt status in response to applications for recognition of exemption from federal income tax under IRC 501 or 521, other than those subject to Rev. Proc. 2023-4, updated annually, private foundation status, and other determinations related to exempt organizations. The determination letters are under the jurisdiction of the Director, EO Rulings and Agreements.

Rev. Proc. 2023-5, updated annually, also provides information on:

EO Rulings & Agreements employees are responsible for:

The Internal Revenue Bulletin (I.R.B.), published bi-weekly, is the authoritative instrument for the publication of the official procedures of the Service. A revenue procedure is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the public, should be a matter of public knowledge. See Rev. Proc. 89-14, especially section 3.02.

The table below lists the acronyms used in this manual section.

The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3). For additional information about the Taxpayer Bill of Rights see Publication 1, Your Rights as a Taxpayer.

"Technical advice" means advice or guidance furnished by the Office of Associate Chief Counsel in a memorandum that responds to any request submitted under Rev. Proc. 2023-2 (updated annually) for assistance on any technical or procedural question that develops during any proceeding before the IRS. Before requesting technical advice, assistance and a recommendation must first be requested from TE/GE Division Counsel.

EO Rulings & Agreements processes technical correspondence that is sent and addressed to the EO Director.

Interim guidance is an internal management document that provides immediate, time-sensitive, or temporary instructions to employees. The guidance communicates procedural directions, guidelines, or standards to employees in the performance of their assigned duties. Generally, interim guidance modifies procedures in a currently published IRM section and is typically issued through memoranda. Interim guidance remains effective until the expiration date, not to exceed two years. (See IRM 1.11.10.2, Interim Guidance Standards, for more information.) If the guidance is intended to be permanent, it will be incorporated into the IRM as soon as possible, but no later than the expiration date.

Refer to Exhibit 7.1.2-1 for an EO flow chart for publishing interim guidance memoranda. These procedures supplement interim guidance procedures outlined in IRM 1.11.10, Interim Guidance Process.