Article
IRS Issues Temporary Regulations Eliminating Advance Ruling Process And Making Other Changes To Implement The New Form 990
On September 8, 2008, the Internal Revenue Service issued
temporary regulations that eliminate 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.
Patterson Belknap Webb & Tyler LLP
