The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website

CHAPTER THIRTY‐FOURExemption and Public Charity Recognition Processes

1. § 34.1 Exemption Recognition Process
   1. (a) General Procedures
   2. (b) The Substantially Completed Application
   3. (b‐1) Application Processing Time Line
   4. (c) Issuance of Determination Letters and Rulings
   5. (e) User Fees
   6. *(f) Applications Processing Controversy
2. § 34.5 Public Charity Status
   1. (b) Recognition of Public Charity Status
3. § 34.6 Group Exemption
4. § 34.7A Notice Requirements for Social Welfare Organizations (New)
5. § 34.8 Procedure Where Determination Is Adverse
6. § 34.9 Constitutional Law Aspects of Process

§ 34.1 EXEMPTION RECOGNITION PROCESS

p. 916, note 19, sixth line. Delete 2013‐9, 2013‐2 I.R.B. 255 §§ 1.01(6), (7) and substitute:

• 2016‐9, 2016‐6 I.R.B. 306 §§ 1.01(6), (7).

p. 916, note 20. Delete 2013‐9, 2013‐2 I.R.B. 255 and substitute:

• 2016‐9, 2016‐6 I.R.B. 306.

p. 916, note 21, first paragraph, first line. Delete 2013‐4, 2013‐1 I.R.B. 126 and substitute:

• 2016‐4, 2016‐1 I.R.B. 142.

p. 916, note 21, second paragraph, sixth line. Delete 2013‐3, 2013‐1 I.R.B. 113 and substitute:

• 2016‐3, 2016‐1 I.R.B. 126.

p. 916, note 21, third paragraph, second line. Delete 2013‐1, 2013‐1 I.R.B. 1 and substitute:

• 2016‐1, 2016‐1 I.R.B. 1.

p. 916, note 21, third paragraph, fourth line. Delete 2013‐2, 2013‐1 I.R.B. 92 and substitute:

• 2016‐2, 2016‐1 I.R.B. 102.

p. 916, note 21, third paragraph, last line. Delete 2013‐5, 2013‐1 I.R.B. 170 and substitute:

• Rev. Proc. 2016‐4, 2016‐1 I.R.B. 142.

p. 916, note 22. Delete 2012‐9, ...