Saturday, December 06, 2014

IRS Shifts Offices Responsible For Legal Rulings On Tax Exempt Organization Issues

In Announcement 2014-34, issued last Wednesday, the Internal Revenue Service announced that beginning Jan. 2, it is shifting responsibility for making various legal rulings regarding tax-exempt organizations from the much-criticized Tax Exempt and Government Entities Division based in Cincinnati to the office of Associate Chief Counsel (Tax Exempt and Government Entities) based in Washington. Shifting to Washington is "the authority to prepare revenue rulings, revenue procedures, announcements, and notices, and to issue technical advice (including technical advice memoranda (TAMs)), certain letter rulings, and certain information letters" on tax-exempt organization issues.  The Cincinnati office will retain authority to issue determination letters on the exempt status of organizations under §§ 501(c) and 521.  Law 360 reports on the IRS action.