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Issue Number: RP-2011-33, RP-2011-36, N-2011-43, N-2011-44 & A-2011-35
Revenue Procedure 2011-33 provides the extent to which contributors may rely on Publication 78 or on the IRS Business Master File extract for purposes of deducting contributions and making grants. IRS may give notice of revocation in the IRB or on the IRS’s website at www.irs.gov. IRS no longer publishes a paper version of Publication 78.
Revenue Procedure 2011-33 will be in IRB 2011-25, dated June 20, 2011.
Revenue Procedure-2011-36 modifies section 6.07 of Rev. Proc. 2011-8, 2011-1 I.R.B. 237, to provide for a reduced user fee for applications for reinstatement of tax-exempt status filed by certain small organizations following automatic revocation of their tax-exempt status under section 6033(j) of the Internal Revenue Code.
Revenue Procedure 2011-36 will be in IRB 2011-25, dated June 20, 2011.
Notice 2011-43 provides transitional relief for certain small organizations (those that normally have annual gross receipts of not more than $50,000 in their most recently completed taxable year) that have been automatically revoked because they failed to file an annual electronic notice for taxable years beginning in 2007, 2008 and 2009. The notice provides the criteria that a small organization must satisfy to qualify for the transitional relief and describes how qualifying organizations apply for reinstatement of tax-exempt status and request retroactive reinstatement.
Notice 2011-43 will be in IRB 2011-25, dated June 20, 2011.
Notice 2011-44 tells organizations that have had their tax-exempt statuses automatically revoked for failing to file an annual return or notice for three consecutive years how to apply for reinstatement of tax-exempt status and request reinstatement retroactive to the date of automatic revocation.
Notice 2011-44 will be in IRB 2011-25, dated June 20, 2011.
A-2011-35 The IRS is required to publish and maintain a list of organizations that have had their federal tax-exempt statuses automatically revoked for failing to file an annual return or notice for three consecutive years. The IRS will publish this auto-revocation list on its website at www.irs.gov. The auto-revocation list will not appear in the Internal Revenue Bulletin.
Announcement 2011-35 will be in IRB 2011-25, dated June 20, 2011.
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