RP-2018-32

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May 16, 2018

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Issue Number: RP-2018-32

Inside This Issue

Revenue Procedure 2018-32 modifies and combines Rev. Proc. 81-6, 1981-1 C.B. 620; Rev. Proc. 81-7, 1981-1 C.B. 621; Rev. Proc. 89-23, 1989-1 C.B. 844; and Rev. Proc. 2011-33, 2011-25 I.R.B. 887, into one revenue procedure to provide accessible guidance for grantors and contributors to tax-exempt organizations on deductibility and reliance issues.

Revenue Procedure 2018-32 will be in IRB 2018-23, dated 6/4/2018.

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