Part III. Administrative, Procedural, and Miscellaneous

26 CFR 601.201: Rulings and determination letters(Also Part I, §§ 170, 509, 1.170A–9, 1.509(a)–7)

Rev. Proc. 2018–32

TABLE OF CONTENTS SECTION 1. PURPOSE.................................................................................................................................................................739 SECTION 2. BACKGROUND ......................................................................................................................................................740

.01 Charitable Contributions Eligible for Deductions ...............................................................................................................740 .02 Organizations That Cease to Qualify as Organizations Described in § 170(c) .................................................................740 .03 Regulatory Provisions for Reliance .....................................................................................................................................740 .04 Provision of § 501(p) - Suspension of Tax-exempt Status of Organizations Designated as Terrorist Organizations .....740 .05 Prior Reliance Revenue Procedures.....................................................................................................................................740 .06 Reliance Revenue Procedure Combined with Safe Harbor Revenue Procedures into One Revenue Procedure..............741 SECTION 3. IRS LISTS AND DATABASES .............................................................................................................................741

.01 IRS Searchable Databases ....................................................................................................................................................741 .02 Tax Exempt Organization Search (Pub. 78 Data) - In General..........................................................................................742 .03 Tax Exempt Organization Search (Pub. 78 Data) - Deductibility Codes ..........................................................................742 .04 EO BMF Extract...................................................................................................................................................................742 .05 Downloading and Viewing the EO BMF Extract ...............................................................................................................742 .06 Auto-Revocation List............................................................................................................................................................742 .07 Affirmation Letter.................................................................................................................................................................742 SECTION 4. RELIANCE ON TAX EXEMPT ORGANIZATION SEARCH (PUB. 78 DATA)

AND THE EO BMF EXTRACT FOR TAX-EXEMPT STATUS ........................................................................743 .01 General Reliance Rule..........................................................................................................................................................743 .02 General Reliance Rule for Automatic Revocation ..............................................................................................................743 .03 Extended Reliance Under Certain Circumstances...............................................................................................................743 .04 Exception to the General Reliance Rule..............................................................................................................................743 .05 Reliance Rule for Subsequent Listing After Prior Revocation...........................................................................................743 .06 Reliance Rule for Subsequent Listing After Prior Automatic Revocation.........................................................................743 SECTION 5. RELIANCE ON TAX EXEMPT ORGANIZATION SEARCH (PUB. 78 DATA)

AND THE EO BMF EXTRACT FOR PUBLIC CHARITY STATUS ................................................................743 .01 General Reliance Rule..........................................................................................................................................................743 .02 Exception to General Reliance Rule....................................................................................................................................744 SECTION 6. CERTAIN LIMITATIONS ON TAX-EXEMPT AND PUBLIC CHARITY STATUS RELIANCE..................744

.01 Reliance Provisions Apply Only to Certain Names of Organization.................................................................................744 .02 Reliance Provisions Do Not Apply to Organizations Until They Are Listed in or Covered by

Tax Exempt Organization Search (Pub. 78 Data) or the EO BMF Extract.......................................................................744 .03 Reliance Provisions Do Not Apply to Subordinate Organizations.....................................................................................744 SECTION 7. SAFE HARBORS FOR GRANTORS AND CONTRIBUTORS WHEN AN

ORGANIZATION LOSES ITS PUBLIC CHARITY STATUS ............................................................................744 .01 Aggregate Support Safe Harbor...........................................................................................................................................744 .02 Additional Safe Harbor for Private Foundation Grantors and Contributors ......................................................................746 .03 Safe Harbor for “Unusual Grants”.......................................................................................................................................746 SECTION 8. RELIANCE ON EO BMF EXTRACT INFORMATION FROM OTHER SOURCES .......................................747

.01 Requirements for Reliance on Information from Third Parties..........................................................................................747 SECTION 9. RELATIONSHIP WITH § 7428 .............................................................................................................................747

.01 Application of § 7428...........................................................................................................................................................747 .02 Certain Contributions Are Valid During § 7428 Proceedings............................................................................................748 SECTION 10. ERRORS OR OMISSIONS ...................................................................................................................................748 SECTION 11. EFFECT ON OTHER DOCUMENTS ..................................................................................................................748 SECTION 12. EFFECTIVE DATE ...............................................................................................................................................748 SECTION 13. DRAFTING INFORMATION...............................................................................................................................748