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Part III. Administrative, Procedural, and Miscellaneous

SEC. 3. SCOPE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure (i) sets forth specific circumstances in which certain tax-exempt organizations are treated as meeting the requirements of § 6033(e)(3), and (ii) provides guidance to other exempt organizations regarding how they may establish that they satisfy the requirements of § 6033(e)(3).

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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