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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2011-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2011–33, page 887. This procedure provides the extent to which grantors and contributors (including donors) may rely on the listing of an organization in Publication 78, Cumulative List of Organizations De- scribed in Section 170(c) of the Internal Revenue Code, or on the IRS Business Master File (“BMF”) extract, for purposes of deducting contributions under section 170 of the Code and making grants under sections 4942, 4945, and 4966. In addition, this revenue procedure clarifies that the Internal Revenue Service (“IRS”) may give notice of revocation, including revo

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