IRS Issues Temporary Regulations Eliminating Advance Ruling Process and Making Other Changes to Implement the New Form 990

September 2008

On September 8, 2008, the Internal Revenue Service issued temporary regulations thateliminate the advance ruling period for new Section 501(c)(3) organizations, thus simplifying the approval process for new organizations seeking to be classified as publicly supported charities. The temporary regulations also make other important changes to implement theredesigned Form 990.

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