IRS guidance plan for exempt organizations (2012-2013) 

November 20:   The IRS priority guidance plan for 2012-2013 contains—among the 317 guidance projects to be completed over a 12-month period (from July 2012 through June 2013)—16 projects that specifically would affect exempt organizations.

These exempt organization guidance projects are listed below (those that have already been issued are noted).


The IRS’s priority guidance plan for 2012-2013 also includes other planned guidance projects that may affect exempt organizations and their taxable affiliates. Read the IRS priority guidance plan [PDF 92 KB]

Guidance projects focused on exempt organizations

  • Regulations under section 512 explaining how to compute unrelated business taxable income of voluntary employees’ beneficiary associations described in section 501(c)(9)
  • Revenue procedures updating grantor and contributor reliance criteria under sections 170 and 509
  • Revenue procedure to update Rev. Proc. 2011-33 for “EO Select Check”
  • Regulations under section 501(r) on requirement for community health needs assessments by charitable hospitals as added by section 9007 of the Affordable Care Act (ACA)
  • Final regulations under sections 501(r) and 6033 on additional requirements for charitable hospitals as added by section 9007 of the ACA. [note that proposed regulations were published June 26, 2012]
  • Final regulations under sections 509 and 4943 regarding the new requirements for supporting organizations as added by section 1241 of the Pension Protection Act of 2006 [note that proposed regulations were published September 24, 2009]
  • Additional guidance on section 509(a)(3) supporting organizations
  • Additional guidance under sections 4942 and 4945 regarding reliance standards for making equivalency determinations [note that a notice of proposed rulemaking was published September 24, 2012, as REG-134974-12)
  • Final regulations under section 4944 on program-related investments [note that proposed regulations were published April 19, 2012]
  • Regulations regarding the new excise taxes on donor advised funds and fund management under section 4966 as added by the Pension Protection Act of 2006
  • Regulations under section 6033 on group returns
  • Revenue procedure under section 6033 to update and consolidate all non-regulatory exceptions from filing
  • Final regulations under section 6104(c) [note that proposed regulations were published March 15, 2011]
  • Final regulations under section 7611 relating to church tax inquiries
  • Final regulations under section 170 regarding charitable contributions [note that proposed regulations were published August 7, 2008]
  • Notice under section 170 regarding charitable contributions to disregarded entities [note that this guidance was released as Notice 2012-52, in Internal Revenue Bulletin 2012-35 (August 27, 2012)]


For more information, contact:


Rick Speizman, National Partner-In-Charge, KPMG’s Exempt Organizations Tax Practice (ExoTax)

+1 (202) 533-3084




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