EXEMPT ORGANIZATIONS

Rev. Proc. 2000–4, page 115. Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code currently under the jurisdiction of the Office of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 99–4 superseded.

Rev. Proc. 2000–5, page 158. Technical advice. Revised procedures, in conformance with the Internal Revenue Service Restructuring and Reform Act of 1998, are provided for furnishing technical advice to area managers, determinations managers, and appeals office chiefs by the Office of the Commissioner, Tax Exempt and Government Entities Division, regarding issues in the employee plans area (including actuarial matters) and exempt organizations area. Rev. Proc. 99–5 superseded.

Rev. Proc. 2000–8, page 230. User fees for employee plans and exempt organiza- tions. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Commissioner, Tax Exempt and Government Entities Division, is provided. Rev. Proc. 99–8 superseded.

(Continued on page 3)

Numerical Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July through December 1999 begins on page ii. Finding List of Previously Published Items published in the Bulletin from July through December 1999 begins on page iii. Cumulative List of Declaratory Judgment Proceedings Under Section 7428 for 1999 begins on page 242. Index of items published in the Bulletin from July through December 1999 begins on page v.

Department of the Treasury Internal Revenue Service