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Introduction

SECTION 2. WHAT CHANGES

Internal Revenue Bulletin 2013-2 · 2026-10-03 edition · updated 2026-10-04 · United States

HAVE BEEN MADE TO REV. PROC. 2012–10?

.01 This revenue procedure is a general update of Rev. Proc. 2012–10, 2012–2 I.R.B. 273.

.02 Section 7.01 is amended to clarify that subordinate organizations included in a group exemption letter wishing to change public charity status must do so by filing Form 8940.

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▸Contents — Internal Revenue Bulletin 2013-2
Internal Revenue Bulletin 2013-2

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