The IRS (Director, Exempt Organizations Rulings and Agreements) has issued new exempt organization guidelines to assist IRS Exempt Organizations determination specialists with processing certain requests. The guide sheets and other materials address subjects such as donor-advised funds, charter school exemption issues, hospitals helping staff physicians acquire electronic health records software, limited liability companies, and supporting organizations under Code Section 509(a)(3). The guide sheets can be found at,,id=160487,00.html. The following guidesheets and related materials are now available:

(1) Donor Advised Funds;

(2) Advance Approval of Individual Grant Procedures – Code Section 4945;

(3) Charter Schools – Exemption Application Issues;

(4) Government-Affiliated Organizations – Code Section 501(c)(3);

(5) Health Care Providers – Code Section 501 (c)(3);

(6) Hospitals Helping Staff Physicians Acquire Electronic Health Records Software;

(7) Limited Liability Companies Associated with Tax-Exempt Organizations;

(8) Low-Income Housing Tax Credit Partnerships;

(9) Set-Asides – Code Section 4942(g)(2);

(10 Supporting Organizations – Code Section 509(a)(3);

(11) Voluntary Employee Beneficiary Associations – Code Section 501(c)(9).