EXEMPT ORGANIZATIONS

Rev. Proc. 2008–9, page 258. Determination letters and rulings. This document 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 the 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 Proc. 2007–52 superseded.

Announcement 2008–3, page 269. The IRS has revoked its determination that The Stevens Foundation of New York, NY; American Assistance Corporation of Plano, TX; Tri-State Community Development Resource Center, Inc., of Camden, NJ; Cytogenetics Foundation of Omaha, NE; Proyecto Esperanza of Los Angeles, CA; Community Fellowship for Battered Women of Silicon Valley, Inc., of San Jose, CA; Brooklyn Community Counseling Center, Inc., of Brooklyn, NY; Peace Parents and Elders of Africa for Common Efforts of Minneapolis, MN; The Healing Center of Children with Disabilities, Inc., of Macon, GA; Mahisekar Charitable Supporting Organization of Orland Park, IL; and Down Payment Assistance Foundation, Inc., of Glendora, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.