SECTION 2. WHAT CHANGES

HAVE BEEN MADE TO REV. PROC. 2010–4?

This revenue procedure explains how the Internal Revenue Service gives guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. It explains the kinds of guidance and the manner in which guidance is requested by taxpayers and provided by the Service. A sample format of a request for a letter ruling is provided in Appendix A.

.01 This revenue procedure is a general update of Rev. Proc. 2010–4, 2010–1 I.R.B. 122 which contains the Service’s general procedures for employee plans and exempt organizations letter ruling requests. Most of the changes to Rev. Proc. 2010–4 involve minor revisions, such as updating citations to other revenue procedures.

.02 Section 3.05 is revised to clarify the general definition of an opinion letter and to add references to §§ 408(p) and 408(A).

.03 Section 3.11 is added to define advisory letter.

.04 Section 6.19 is added to provide that TE/GE will not issue a letter ruling regarding whether the estate administration exception to § 4941 is applicable when a disqualified person issues a promissory note in exchange for property of the estate or trust.

.05 Section 7.04(8) is changed to add that EO Determinations will issue determination letters as to whether a supporting organization is classified as type I, II or III, and whether a type III supporting organization is functionally integrated.

.06 Section 9.02(10) is revised to clarify an exception (in the case of Forms 1023) to when an authorized representative may sign a request for a determination letter.

.07 Section 10.03(5) is revised to refer to Rev. Proc. 2010–52.

January 3, 2011 126 2011–1 I.R.B.