EXEMPT ORGANIZATIONS

Rev. Proc. 2011–9, page 283. 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 Proc. 2010-9 superseded.

Rev. Proc. 2011–10, page 294. This document sets forth updated procedures with respect to issuing rulings and determination letters on private foundation status under section 509(a) of the Code, operating foundation status under section 4942(j)(3), and exempt operating foundation status under section 4940(d)(2), of organizations exempt from Federal income tax under section 501(c)(3). This document also applies to the issuance of determination letters on the foundation status under section 509(a)(3) of nonexempt charitable trusts described in section 4947(a)(1). Rev. Procs. 72-50 and 76-34 modified and superseded. Announcements 85-88 and 2009-62 obsoleted.