IRM Interim Guidance: Handling Electronically Filed Forms 1023 (IRC §501)

Jan. 14, 2022, 5:00 AM

Reissuance of revision to Internal Revenue Manual 7.20.1, 7.20.2, 7.20.3, 7.20.4, 7.20.6, 7.21.2, 7.21.5 that would update procedures for processing electronically submitted Form 1023, released Jan. 14. In Rev. Proc. 2020-8, the IRS has revised and updated Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and provided for the form to be submitted electronically at Pay.gov. The IRS is updating the IRM to reflect how certain campuses are impacted by the change. Effective Jan. 12, 2022. [TEGE-07-0122-0005 (Jan. 12, 2022)]

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