{"title":"IRS Summarizes 27-Month Rule Procedures","authors":"","doi":"10.1002/npc.30858","DOIUrl":null,"url":null,"abstract":"<p>A memorandum from EO Rulings and Agreements, dated March 17, provides updated guidance in connection with the 27-month rule by which recognition of exemption applies retroactively (see the summary of this rule in the March 2021 issue).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 5","pages":"7"},"PeriodicalIF":0.0000,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30858","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30858","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
A memorandum from EO Rulings and Agreements, dated March 17, provides updated guidance in connection with the 27-month rule by which recognition of exemption applies retroactively (see the summary of this rule in the March 2021 issue).