Skip to content
ChatProjectCodes

Rev. Proc. 80-27 does not address the

SECTION 14. APPLICABILITY

Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 New group exemption letters .02 Preexisting group exemption letters (1) In general (2) Certain sections applicable to preexisting group exemption letters after a transition period (3) New subordinate organizations (4) Preexisting subordinate organizations .03 Examples

May 18, 2020 848 Bulletin No. 2020–21

(1) One preexisting group exemption letter for subordinate organizations described in a different paragraph of § 501(c) than the central organization (2) One preexisting group exemption letter for subordinate organizations described in the same paragraph of § 501(c) as the central organization (3) Two preexisting group exemption letters for subordinate organizations described in different paragraphs of § 501(c) (4) Central organization that is not described in § 501(c) with two preexisting group exemption letters for subordinate organizations described in different paragraphs of § 501(c) (5) One preexisting group exemption letter with no subordinate organizations (6) One preexisting group exemption letter with subordinate organizations described in different paragraphs of § 501(c)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2020-21
Internal Revenue Bulletin 2020-21

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.