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Introduction

SECTION 4. ACCREDITING

Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States

ORGANIZATIONS

.01 Standards . Any organization seeking to be identified as an accrediting organization that may approve individuals and entities as continuing education providers under section 10.9(a)(1)(iii) must:

(1) Have an established framework and effective means of review and approval for continuing education providers.

(2) Publish requirements for continuing education provider approval.

(3) Have written procedures sufficient to ensure that the continuing education providers it accredits comply with any standards set forth in Circular 230, the requirements described in section 5.02

ruling or determination letter. The collections of information are required to obtain a letter ruling or determination letter. The likely respondents are tax-exempt organizations.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Mr. Dave Rifkin and Mr. Matt Perdoni of the Exempt Organizations, Tax Exempt and Government Entities Division. For further information about this revenue procedure, contact Customer Account Services at 877–829–5500. Dave Rifkin or Matt Perdoni can be reached by e-mail at tege.eo@irs.gov . Please include “Question about Rev. Proc. 2012–10” in the subject line.

26 CFR 601.601: Rules and regulations. (Also: 31 USC 330, 31 CFR 10.6, 31 CFR 10.9.)

Rev. Proc. 2012–12

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▸Contents — Internal Revenue Bulletin 2012-2
Internal Revenue Bulletin 2012-2

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