EXEMPT ORGANIZATIONS

Rev. Proc. 2007–52, page 222. This procedure sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under sections 501 and 521 of the Code. The procedures also apply to revocation and modification of determination letters or rulings, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428. Rev. Proc. 90–27 superseded.

Announcement 2007–65, page 236. The IRS has revoked its determination that Eagle A C, Inc., of Louisville, KY, and Annie T. Smith Mercy Fund of Randolf, VT, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.