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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure reduces compliance burdens on certain exempt organizations by providing the circumstances under which the Internal Revenue Service (IRS) generally will not require domestic business entities to file a new exemption application when they change their form or state of organization. This revenue procedure obsoletes Rev. Rul. 67–390 and Rev. Rul. 77–469.

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▸Contents — Internal Revenue Bulletin 2018-9
Internal Revenue Bulletin 2018-9

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