Skip to content
ChatProjectCodes

Introduction

SECTION 5. WHAT OFFICES

Internal Revenue Bulletin 2009-2 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?

EO Determinations issues a determination letter in most cases

Certain applications referred to EO Technical

.01 Under the general procedures outlined in Rev. Proc. 2009–4, EO Determinations is authorized to issue determination letters on applications for exempt status under §§ 501 and 521.

.02 EO Determinations will refer to EO Technical those applications that present issues which are not specifically covered by statute or regulations, or by a ruling, opinion, or court decision published in the Internal Revenue Bulletin. In addition, EO Determinations will refer those applications that have been specifically reserved by revenue procedure or by other official Service instructions for handling by EO Technical for purposes of establishing uniformity or

2009–2 I.R.B. 261 January 12, 2009

Technical advice may be requested in certain cases

Technical advice must be requested in certain cases

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2009-2
Internal Revenue Bulletin 2009-2

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.