The Director, Exempt Organizations Rulings and Agreements, issues guidelines to EO Determinations specialists on how to process certain requests. The following guidesheets, and related materials, are now available:

• Donor Advised Funds
• Advance Approval of Individual Grant Procedures - Internal Revenue Code Section 4945
• Charter Schools - Exemption Application Issues
• Government-Affiliated Organizations - Internal Revenue Code Section 501(c)(3)
• Health Care Providers - Internal Revenue Code Section 501(c)(3)
• Hospitals Helping Staff Physicians Acquire Electronic Health Records Software
• Limited Liability Companies Associated with Tax-Exempt Organizations
• Low-Income Housing Tax Credit Partnerships
• Set-Asides - Internal Revenue Code Section 4942(g)(2)
• Supporting Organizations - Internal Revenue Code Section 509(a)(3)
• Voluntary Employee Beneficiary Associations - Internal Revenue Code Section 501(c)(9)