Internal Revenue Service IRS.gov
Skip To Main Content Skip Past Header Home  |  Accessibility  |  Tax Stats  |  About IRS  |  Careers  |  FOIA  |  The Newsroom  |  Site Map  |  Español  |  Help

Skip to Main Content


 Advanced Search



 Tips for successful searching



Home > Charities & Non-Profits

Information for
Business League Orgs
Charitable Orgs
Employee Assocs
Fraternal Societies
Labor & Agricultural Orgs
Political Orgs
Social Clubs
Social Welfare Orgs
Veterans' Orgs


Related Topics
Application Process
Search for Charities
EO FAQs
EO Tax Law Training
Public Disclosure Req's
Published Guidance
Life Cycle
Abusive Transactions
More Topics . .



Resources
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File


 

Field Memoranda

 

The Director, Exempt Organization Rulings & Agreements periodically sends memoranda to the Director, Exempt Organizations Examination and all Area Managers to highlight recent developments in the law.