SECTION 13. PAPERWORK
Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States
REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1520. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.
The collections of information in this revenue procedure are in sections 7.02 and 8.02. This information is required to evaluate and process the request for a letter 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 author of this revenue procedure is Mr. Dave Rifkin 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 can be reached by e-mail at tege.eo@irs.gov. Please include ”Question about Rev. Proc. 2014–10” in the subject line.
26 CFR 601.201: Rulings and determination letters. (Also: Part I, sections 25, 103, 143, 1.25–4T, 1.103–1, 6A.103A–2)
Rev. Proc. 2014–14
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