The Internal Revenue Service has released nearly 3,000 pages of training materials used by the Internal Revenue Service’s Exempt Organizations unit in making determinations of whether to grant tax-exempt status to organizations, in response to a lawsuit from the nonprofit publisher Tax Analysts.
The documents received, most of which date from mid-2012, represent some, but not all, of what Tax Analysts said Tuesday it hopes to receive under its Freedom of Information Act request. The materials specify cases in which applications may require closer scrutiny, including political advocacy cases.
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