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Abbreviations

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2014-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Interim guidance regarding supporting organizations (Notice 4)

2, 274 Letter rulings and general information letters, procedures (RP 4)

1, 125 Letter rulings (RP 10) 2, 293 ; (RP 9) 2, 281 Letter rulings or determination letters (RP 1) 1, 1 Proposed procedures for charitable hospitals to correct and dis close failures to meet section 501(r) (Notice 3) 3, 408 Reliance on proposed regulations for tax-exempt hospitals (No tice 2) 3, 407 Rulings and determination letters, user fees (RP 8) 1, 242 Technical advice memorandum or TAM (RP 2) 1, 90 Technical advice procedures (RP 5) 1, 169

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▸Contents — Internal Revenue Bulletin 2014-5

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