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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 1996-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 96–30, page 11. This notice provides relief from filing Form 3115, Application for Change in Accounting Method, for 501(c) organizations that are changing their federal tax accounting methods to comply with the provisions of Statement of Financial Accounting Standards, No. 116, Accounting for Contributions Received and Contributions Made (SFAS 116). This notice also discusses how a not-for-profit organization that changes its federal tax accounting methods to conform to SFAS 116 should report any adjustment required by section 481(a).

Rev. Proc. 96–32, page 14. Low-income housing guidelines. Guidance on qualifica

Finding Lists begin on page 22.

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▸Contents — Internal Revenue Bulletin 1996-20
Internal Revenue Bulletin 1996-20

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