IRS memo for TE/GE division; interim guidance on 9100 relief for exemption applications

IRS memo for TE/GE division; interim guidance

The IRS released a memorandum as interim guidance for personnel in the Tax Exempt and Government Entities (TE/GE) division regarding Reg. section 301.9100-3 relief (“9100 relief”) for applications for exemption.

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Read the memo: TEGE-07-0321-0005 [PDF 167 KB] (March 17, 2021) Interim Guidance on Treasury Regulation Section 301.9100-3 Relief for Applications for Exemption

The TE/GE memo explains that under Rev. Proc. 2021-5, for applications for exemption submitted on or after January 4, 2021, TE/GE personnel are to apply the following procedures as they consider relief requests: 

  • EO Determinations will not grant 9100 relief if that would result in the organization’s exemption being automatically revoked effective before the date of application.
  • EO Determinations will not grant 9100 relief if the period of limitations on assessment under section 6501(a) for any tax year for which the organization claims exemption has expired prior to the date of application.
  • EO Determinations will not consider relief for an organization that is not required to apply for recognition of exempt status in order to be tax-exempt.
  • In all instances when the request for exemption is being approved but 9100 relief is not being granted, a correct determination letter is to be prepared and sent along with Letter 6392, 9100 Effective Date.
  • EO Determinations will no longer process cases when 9100 relief is not granted as proposed adverse determinations or proposed approvals with an adverse issue.

TE/GE personnel are directed to request information, as necessary, to determine whether to grant 9100 relief to an organization that requests consideration in its application, and to secure a manager’s agreement as to whether to grant relief and document managerial concurrence of approval or denial.


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

Ruth Madrigal | +1 202 533 8817 | ruthmadrigal@kpmg.com

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

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