IRS Updates Instructions For Small Charities Seeking Exempt Status

In Internal Revenue Bulletin 2015-1 (Jan. 2, 2015), the IRS has published Rev. Proc. 2015–5 (scroll to pg. 186) .  The Revenue Procedure updates the instructions for small organizatons seeking a ruling on their tax-exempt status under Sec. 501(c)(3) using Form 1023-EZ.