Chapter 9 -- Tax References

Rev. Proc. 2011-33 Donors may rely on the listing of an organization in Publication 78

Rev. Proc. 92-49 Guidelines for Charitable Organizations Engaged in Fundraising

Rev. Proc 2019-12 The Service enabled business corporations and most passthrough entities to deduct payments to state charities that involve a state tax credit.

Rev. Proc. 97-19 Whether a Private Delivery Service ("PDS") Qualifies as a Designated Private Delivery Service ("Designated PDS")

Rev. Proc. 2018-38 Removes requirement for donor disclosure by nonprofits that are not Sec. 501(c)(3) organizations.

Rev. Proc. 2018-32 Guidance for donors to tax-exempt organizations on deductibility and reliance.

Rev. Proc. 2019-11 Provides Methods for Calculating W-2 Wages under Sec. 199A(b)(2)

Rev. Proc. 2016-41 Procedure for submitting Form 8976 to notify the IRS of intent to operate as a 501(c)(4) organization

Rev. Proc. 2014-40 Procedures for applying for and issuing determination letters on exempt status under 501(c)(3) using 1023-EZ

Rev. Proc. 2011-36 Reduced user fee for applications for reinstatement of tax-exempt status

Rev. Proc. 2011-15 Information on returns by exempt organizations and returns by certain nonexempt organizations

Rev. Proc. 2014-11 Procedures for Reinstating Tax-Exempt Status After Automatic Revocation Under 6033(j)(1)

Rev. Proc. 2008-46 Specimen Lead Unitrust Forms

Rev. Proc. 2008-45 Specimen Lead Testamentary and Intervivos Unitrust Forms

Rev. Proc. 2007-46 Specimen Testamentary Lead Trust Forms

Rev. Proc. 2007-45 Specimen Lead Trust Forms

Rev. Proc. 90-12 The Deductible Amount of Contributions under Sec. 170

Rev. Proc. 2016-42 Contains sample language for charitable remainder annuity trusts to disregard the 5% probability test

Rev. Proc. 2005-59 Contains sample language for testamentary two life joint or community property unitrusts

Rev. Proc. 2005-58 Contains sample language for testamentary two life separate property unitrusts

Rev. Proc. 2005-57 Contains sample language for testamentary term of years unitrusts

Rev. Proc. 2005-56 Contains sample language for testamentary one life unitrusts

Rev. Proc. 2005-55 Contains sample language for two life joint or community property funded unitrusts

Rev. Proc. 2005-54 Contains sample language for two life separate property unitrusts

Rev. Proc. 2005-53 Contains sample language for term of years unitrusts

Rev. Proc. 2005-52 Contains sample language for one life unitrusts

Rev. Proc. 2003-60 Contains sample language for concurrent and consecutive payment testamentary two life annuity trusts

Rev. Proc. 2003-59 Contains sample language for testamentary two life annuity trusts

Rev. Proc. 2003-58 Contains sample language for testamentary term of years annuity trusts

Rev. Proc. 2003-57 Contains sample language for testamentary one life annuity trusts

Rev. Proc. 2003-56 Contains sample language for concurrent and consecutive payment two life annuity trusts

Rev. Proc. 2003-55 Contains sample language for two life annuity trusts

Rev. Proc. 2003-54 Contains sample language for term of years annuity trusts

Rev. Proc. 2003-53 Contains sample language for one life annuity trusts

Rev. Proc. 88-53 Sample Trust and Instruments of Transfer that meet the Requirements for a Pooled Income Fund

Rev. Proc. 2017-53 Equivalency Determinations for grants to foreign nonprofits

Rev. Proc. 2012-15 The IRS updated earlier guidance on appropriate disclosures on a tax return to avoid the Sec. 6662(d) accuracy-related penalties.

Rev. Proc. 2011-48 Guidance on the filing and recovery of estate taxes if there is a protective claim for an estate tax refund.

Rev. Proc. 2011-41 Safe Harbor rules for 2010 Estates

Rev. Proc. 2007-52 Rulings and Determinations Letters

Rev. Proc. 99-3 IRS Rulings and Determination Letters

Rev. Proc. 79-24 Factors for Appraising Unimproved Real Property

Rev. Proc. 66-49 Appraisals

Rev. Proc. 2020-45 Inflation Adjustment Items for 2021

Rev. Proc. 2019-44 Inflation Adjustment Items for 2020

Rev. Proc. 2018-57 Inflation Adjustment Items for 2019

Rev. Proc. 2017-58 Inflation Adjustment Items for 2018

Rev. Proc. 2016-55 Inflation Adjustment Items for 2017

Rev. Proc. 2015-53 Inflation Adjustment Items for 2016

Rev. Proc. 2014-61 Inflation Adjustment Items for 2015

Rev. Proc. 2013-35 Inflation Adjustment Items for 2014

Rev. Proc. 2012-41 Inflation Adjustment Items for 2013

Rev. Proc. 2012-26 Inflation Adjustment Items for 2013

Rev. Proc. 2011-52 Inflation Adjustment Items for 2012

Rev. Proc. 2011-12 Inflation Adjustment Items for 2011

Rev. Proc. 2010-40 Inflation Adjustment Items for 2010

Rev. Proc. 2008-66 Inflation Adjustment Items for 2009

Rev. Proc. 2007-66 Inflation Adjustment Items for 2008

Rev. Proc. 2006-53 Inflation Adjustment Items for 2007

Rev. Proc. 2005-70 Inflation Adjustment Items for 2006

Rev. Proc. 2004-71 Inflation Adjustment Items for 2005

Rev. Proc. 96-15 How to Request a Statement of Value from the IRS