SECTION 2. NATURE OF

CHANGES AND RELATED REVENUE PROCEDURES

Rev. Proc. 2008–9 is superseded and the processing of applications is now centralized

.01 This revenue procedure updates Rev. Proc. 2008–9, 2008–2 I.R.B. 258, which is hereby superseded.

(1) The responsibility for processing applications is now centralized in the EO Determinations office in Cincinnati, Ohio. Key district offices no longer exist.

(2) Although applications are generally processed in the Cincinnati office, some applications may be processed in other EO Determinations offices or referred to EO Technical.

Related revenue procedures .02 This revenue procedure supplements Rev. Proc. 76–34, 1976–2 C.B. 656, with respect to the effects of § 7428 of the Code on the classification of organizations under §§ 509(a) and 4942(j)(3). Rev. Proc. 80–27, 1980–1 C.B. 677, sets forth procedures under which exemption may be recognized on a group basis for subordinate organizations affiliated with and under the general supervision and control of a central organization. Rev. Proc. 72–5, 1972–1 C.B. 709, provides information for religious and apostolic organizations seeking recognition of exemption under § 501(d). General procedures for requests for a determination letter or ruling are provided in Rev. Proc. 2009–4, 2009–1 I.R.B. 118. User fees for requests for a determination letter or ruling are set forth in Rev. Proc. 2009–8, 2009–1 I.R.B. 229.

January 12, 2009 258 2009–2 I.R.B.