Notice Proposing Revenue Procedure Updating Group Exemption Letter Program

01 May 2020 2:09 PM | Anonymous

Notice 2020-36 contains a proposed revenue procedure that sets forth updated procedures under which recognition of exemption from federal income tax for organizations described in § 501(c) of the Internal Revenue Code may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. 

Notice 2020-36 will be in IRB 2020-21, dated May 18, 2020.


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