Tax News

CCH (cch.taxgroup.com) reports:

  The IRS has updated procedures regarding the request, issuance and appeal of determination letters and rulings on the exempt status of organizations under Code Secs. 501 and 521. These procedures apply to exempt organizations other than those relating to pension, profit-sharing, stock bonus, annuity and employee stock ownership plans.

  The updated procedures provide guidance on requesting determination letters, the steps taken in issuing determination letters, appealing determination letters, revoking determination letters and when an organization will have sufficiently exhausted administrative remedies allowing for a declaratory judgment proceeding under Code Sec. 7428. Included in the guidance is the new central address for the processing of exempt status applications, replacing the former system of district offices. However, some applications may be processed in other exempt organization (EO) offices or referred to EO Technical. Rev. Proc. 2008-9, I.R.B. 2008-2, 258, is updated and superseded, and Rev. Proc. 76-34, 1976-2 CB 656, is supplemented.

Rev. Proc. 2009-9, 2009FED ¶46,238

Other References:

 
Code Sec. 501

  CCH Reference - 2009FED ¶22,604.10

  CCH Reference - 2009FED ¶22,660.10

 
Code Sec. 507

  CCH Reference - 2009FED ¶22,780.15

 
Code Sec. 511

  CCH Reference - 2009FED ¶22,825.101

 
Code Sec. 521

  CCH Reference - 2009FED ¶22,882.112

 
Code Sec. 527

  CCH Reference - 2009FED ¶22,911.10

 
Code Sec. 4947

  CCH Reference - 2009FED ¶34,143.35

 
Code Sec. 7428

  CCH Reference - 2009FED ¶41,723.18

 
Statement of Procedural Rules Sec. 601.201

  CCH Reference - 2009FED ¶43,360.172

  CCH Reference - 2009FED ¶43,360.173

  Tax Research Consultant

  CCH Reference - TRC EXEMPT: 12,052.05

  CCH Reference - TRC EXEMPT: 12,054

  CCH Reference - TRC EXEMPT: 12,056

  CCH Reference - TRC EXEMPT: 12,102

  CCH Reference - TRC EXEMPT: 12,102.05

  CCH Reference - TRC EXEMPT: 12,102.10

  CCH Reference - TRC EXEMPT: 12,104

  CCH Reference - TRC EXEMPT: 12,104.05

  CCH Reference - TRC EXEMPT: 12,104.10

  CCH Reference - TRC EXEMPT: 12,156

  CCH Reference - TRC EXEMPT: 12,202