IRS opens group exemption applications

The Internal Revenue Service has recently resumed the issuance of group exemptions for tax-exempt entities after suspension of the process for more than 5 years.

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May 30, 2025

The loan agreement says: “All contractual rates of interest chargeable on the outstanding Term Loans shall continue to accrue and be paid even after default, maturity, acceleration, judgment, bankruptcy, insolvency proceedings of any kind or the happening of any event or occurrence similar or dissimilar.”

A former banker friend says that “any event or occurrence similar or dissimilar” is some lawyer “fancy talk” for “the kitchen sink!”

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IRS opens group exemption applications

IRS opens group exemption applications