Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Part Year Rate Change July 1st and January 1st
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Computing Days for Proration for a July 1 Tax Rate Change
No.
Month
Days in Month
Days After July 1
Days Before July 1
July
31
31
365
August
31
31
334
September
30
62
303
October
31
92
273
November
30
123
242
6..
December
31
153
212
January
31
184
181
February
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