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PART II

SECTION 2. CHANGES

Internal Revenue Bulletin 2009-1 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general . This revenue procedure is a general update of Rev. Proc. 2008–8, 2008–1 I.R.B. 233. .02 Added “per basic plan document” to section 6.03(8).

.03 A user fee for Exempt Organization Form 1023 determination application prepared with “Cyber Assistant” software is added to sections 6.07 and 6.08.

.04 As a result of the elimination of the advance ruling period for section 501(c)(3) organizations, the reference to advance ruling period inquiries in section 6.08 is eliminated.

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▸Contents — Internal Revenue Bulletin 2009-1
Internal Revenue Bulletin 2009-1

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