Annual revenue procedures for 2019 for exempt organizations

December 28, 2018

The IRS has posted the first edition of the Internal Revenue Bulletin for 2019 (IRB 2019-01, dated January 2, 2019) providing the “annual revenue procedures” for 2019—including two that specifically concern exempt organizations.

Rev. Proc. 2019-5, which sets forth procedures for issuing determination letters to exempt organizations, increased the user fee—from $1,000 to $2,000—for submissions postmarked on or after July 1, 2019, involving the following determinations:

  • Section 4942(g)(2) - advance approval of “set-asides”
  • Section 4945 - advance approval of grantmaking procedures
  • Section 4945(f) - advance approval of voter registration activities

In addition, the user fee for a standard private letter ruling has increased from $28,300 to $30,000 for requests received after February 1, 2019. See Rev. Proc. 2019-1.

IRB 2019-01 [PDF 935 KB] provides, in 277 pages, these six annual revenue procedures:

  • Rev. Proc. 2019-1 - Letter rulings, information letters, and determination letters
  • Rev. Proc. 2019-2 - Technical advice
  • Rev. Proc. 2019-3 - Areas in which rulings will not be issued (domestic area)
  • Rev. Proc. 2019-4 - Determination letters and letter rulings (tax-exempt and government entities, employee plans)
  • Rev. Proc. 2019-5 - Determination letters (exempt organizations)
  • Rev. Proc. 2019-7 - Areas in which rulings will not be issued (international area)


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Preston Quesenberry | +1 202 533 3985 | pquesenberry@kpmg.com

Randall Thomas | +1 202 533 3786 | randallthomas@kpmg.com

 
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