Table of Contents
- 7.1 TE/GE Administrative Procedures and Programs
- 7.2 TE/GE Closing Agreements
- 7.11 Employee Plans Determination Letter Program
- 7.12
Employee Plans Guidelines
- 7.12.1 Plan Terminations
- 7.12.1 Plan Terminations (Cont. 1)
- 7.13
Employee Plans Automated Processing Procedures
- 7.13.1 Determination Letter Applications
- 7.13.2 Processing Users Fees
- 7.13.3 Screening, Controlling and Case Closing
- 7.13.4 Transcription and Case Establishment
- 7.13.5 Letter Generation
- 7.13.6 Inventory Control Subsystems
- 7.13.7 Moving Cases through the Inventory Control Subsystem
- 7.13.8 EDS Unpostables
- 7.13.9 Management Information Systems
- 7.14
EP/EO Determination System (EDS) Employee Plans User Manual
- 7.14.1 Introduction
- 7.14.2 Data Entry
- 7.14.3 Data Transcription Subsystem and Inventory Control Subsystem Main Menu Options
- 7.14.4 Letter Generation
- 7.14.5 Inventory Control System (ICS)
- 7.14.6 Management Information System (MIS)
- 7.20
Exempt Organizations Determination Letter Program
- 7.20.1 Exempt Organizations Determination Letter Overview
- 7.20.2 Determination Letter Processing of Exempt Organizations
- 7.20.3 Processing Private Foundations and Other Types of Cases
- 7.20.4 Special Determination Issues
- 7.20.5 Review Procedures for EO Determinations
- 7.20.6 EO Touch-and-Go Determination Case Procedures
- 7.20.7 IRC 509(a)(3) Supporting Organizations Guide Sheets
- 7.20.8 Donor-Advised Funds Guide Sheet
- 7.21
Exempt Organizations Automated Processing Procedures
- 7.21.1 Determination Letter Applications
- 7.21.2 Processing User Fees
- 7.21.3 Screening, Controlling and Case Closing
- 7.21.4 Transcription and Case Establishment
- 7.21.5 Letter Generation
- 7.21.5 Letter Generation (Cont. 1)
- 7.21.6 Inventory Control Subsystem
- 7.21.7 Moving Cases Through the Inventory Control Subsystem
- 7.21.8 EDS Unpostables
- 7.21.9 Exempt Organizations Management Information System
- 7.22
Exempt Organizations EDS User Manual
- 7.22.1 Introduction
- 7.22.2 Data Entry
- 7.22.3 Data Transcription Subsystem and Inventory Control Subsystem Main Menu Options
- 7.22.5 Letter Generation
- 7.22.6 Inventory Control System (ICS)
- 7.22.7 Management Information System
- 7.25
Exempt Organizations Determinations Manual
- 7.25.1 Introduction
- 7.25.2 Single Parent Title Holding Corporations
- 7.25.3 Religious, Charitable, Educational, Etc., Organizations
- 7.25.3 Religious, Charitable, Educational, Etc., Organizations (Cont. 1)
- 7.25.3 Religious, Charitable, Educational, Etc., Organizations (Cont. 2)
- 7.25.3 Religious, Charitable, Educational, Etc., Organizations (Cont. 3)
- 7.25.4 Civic Leagues, Social Welfare Organizations and Local Associations of Employees
- 7.25.5 Labor, Agricultural, and Horticultural Organizations
- 7.25.6 Business Leagues
- 7.25.7 Social and Recreational Clubs
- 7.25.8 Fraternal Beneficiary Societies
- 7.25.9 Voluntary Employees’ Beneficiary Associations
- 7.25.11 Teachers’ Retirement Fund Associations
- 7.25.12 Organizations Exempt Under IRC 501(c)(12)
- 7.25.13 Cemetery Companies
- 7.25.14 Credit Unions and Mutual Reserve Funds
- 7.25.15 Small Insurance Companies or Associations
- 7.25.16 Corporations Organized to Finance Crop Operations
- 7.25.17 Supplemental Unemployment Benefit Trusts
- 7.25.19 Veterans' Organizations
- 7.25.20 Qualified Group Legal Services Plans
- 7.25.21 Multiple Parent Title Holding Companies
- 7.25.22 Black Lung Benefit Trusts
- 7.25.23 Religious and Apostolic Associations
- 7.25.24 Cooperative Hospital Service Organizations
- 7.25.25 Feeder Organizations
- 7.25.26 Amateur Sports Organizations
- 7.25.28 The National Railroad Retirement Investment Trust
- 7.25.41 Insurance Activities
- 7.25.42 Qualified State-Sponsored High Risk Insurance Organizations
- 7.25.43 Qualified State-Sponsored Workers’ Compensation Organizations
- 7.25.44 Qualified Tuition Programs
- 7.26
Private Foundations Manual
- 7.26.1 Introduction to Private Foundations and Special Rules Under IRC 508
- 7.26.2 Private Foundations Defined – IRC 509(a)(1) Exlcusions (Other Than IRC 170(b)(1)(A)(vi)) and IRC 509(a)(4) Exclusion
- 7.26.3 Private Foundations Defined — IRC 509(a)(1) and 170(b)(1)(A)(vi) Exclusion
- 7.26.4 Private Foundations Defined IRC 509(a)(2) Exclusion
- 7.26.5 Private Foundations Defined— IRC 509(a)(3) Exclusion
- 7.26.6 Private Operating Foundations—IRC 4942(j)(3)
- 7.26.7 Termination of Private Foundation Status
- 7.26.15 IRC 4947 Trusts
- 7.27
Exempt Organizations Tax Manual
- 7.27.3 Prohibited Transactions and Income Accumulations
- 7.27.4 Taxation of Unrelated Business Income
- 7.27.5 Unrelated Trade or Business
- 7.27.6 Computation of Unrelated Business Tax Income
- 7.27.7 Computation of Unrelated Business Taxable Income for Social Clubs
- 7.27.8 Unrelated Debt-Financed Income
- 7.27.9 Debt—Financed Property
- 7.27.10 Acquisition Indebtedness
- 7.27.11 Political Organizations
- 7.27.12 IRC 6033(e)(2) - Proxy Tax on Lobbying and Political Expenditures
- 7.27.14 Tax on Net Investment Income of Private Foundations
- 7.27.15 Taxes on Self-Dealing
- 7.27.16 Taxes on Foundation Failure to Distribute Income
- 7.27.17 Taxes on Excess Business Holdings
- 7.27.18 Taxes on Investments Which Jeopardize Charitable Purposes
- 7.27.19 Taxable Expenditures of Private Foundations
- 7.27.19 Taxable Expenditures of Private Foundations (Cont. 1)
- 7.27.20 Disqualified Persons as Defined in IRC 4946
- 7.27.27 Application of Taxes and Denial of Exemption to Certain Foreign Organizations
- 7.27.30 Taxes on Excess Benefit Transactions
- 7.28 EO Disclosure Procedures
- 7.29
Exempt Organizations Technical Rulings and Guidance
- 7.29.1 Overview
- 7.29.3 Exempt Organizations Technical Procedures
- 7.40
LMSB Initiatives with Other Business Units
- 7.40.1 IIR Program
- 7.40.1 IIR Program (Cont. 1)