EP & EO - Background Information

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

EO: Certain organizations are allowed a swift review of their exempt status qualifications or foundation classifications (IRC 7428, Declaratory Judgments Relating to Status and Classification of Organizations under Section 501(c)(3), etc.). The PATH Act of 2015 expanded declaratory judgment rights on exempt status qualification from 501(c)(3) organizations to all other IRC 501(c) and 501(d) organizations.

EO: An IRC section 501(c) or (d) case means a case with an exam of:

Form 990 series return or e-Postcard.

Form 1065

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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