Realignment of EO Technical Work Formally Announced by IRS

Abstract

Bruce R. Hopkins' Nonprofit CounselVolume 32, Issue 2 p. 1-2 Article Realignment of EO Technical Work Formally Announced by IRS First published: 16 January 2015 https://doi.org/10.1002/npc.30033Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Abstract The IRS, on December 3, formally addressed the transfer of certain technical responsibility for issues involving tax-exempt organizations to the Office of Chief Counsel that occurred with the realignment of the Tax Exempt and Government Entities Division (TE/GE) (Ann. 2014-34). The technical responsibility for preparing revenue rulings, revenue procedures, and certain other forms of published guidance, and issuance of technical advice memoranda and certain letter rulings will shift from TE/GE to the Office of Associate Chief Counsel (Tax Exempt and Government Entities) (TEGE Counsel). The Exempt Organizations office of TE/GE (Exempt Organizations) will retain the authority to issue determination letters, including determination letters as to the exempt status of organizations (IRC §§ 501(c) and 521). Volume32, Issue2February 2015Pages 1-2 RelatedInformation