Rev. Proc. 2015-17: Exempt status of nonprofit health insurance issuers

Exempt status of health insurance issuers

The IRS today released an advance copy of Rev. Proc. 2015-17 that establishes the procedures that the IRS will follow in issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers pursuant to section 501(c)(29).

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Rev. Proc. 2015-17 [PDF 31 KB] sets forth the procedures that qualified nonprofit health insurance issuers (QNHIIs) must follow when requesting recognition of exempt status.

The revenue procedure also addresses the effect of a determination letter or ruling recognition exemption.

Rev. Proc. 2015-17 is effective today, February 2, 2015.


For more information, contact:

Rick Speizman | +1 (202) 533-3084 |

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