Rev. Proc. 2014-19 - Expedited handling available for EO determination letters 

February 19:  The IRS today released an advance copy of Rev. Proc. 2014-19 that corrects certain “unintentional errors” in Rev. Proc. 2014-4 with respect to the availability of expedited handling for Exempt Organization (EO) determination letters.

In Rev. Proc. 2014-4—an “annual revenue procedure” that addresses rulings and determination letters for the IRS Exempt Organizations (EO) and Employee Plans (EP) divisions—sections 2.06 and 9.03(3) stated that determination letter requests were not eligible for expedited handling.

Today, Rev. Proc. 2014-19 corrects sections 2.06 and 9.03(3) to provide that EP determination letter requests are not eligible for expedited handling, but that EO determination letters are still eligible for expedited handling pursuant to section 9.

Rev. Proc. 2014-19 [PDF 8.7 KB] has an effective date of January 2, 2014.

Read more about Rev. Proc. 2014-4 in TaxNewsFlash-Exempt Organizations: Annual revenue procedures concerning exempt organizations

For more information, contact:

Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084

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