SECTION 2. WHAT CHANGES

HAVE BEEN MADE TO REV. PROC. 2011–4?

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. 2011–4, 2011–1 I.R.B. 123 which contains the Service’s general procedures for employee plans and exempt organizations letter ruling requests. Most of the changes to Rev. Proc. 2011–4 involve minor revisions, such as updating citations to other revenue procedures.

.02 Section 6 is revised to eliminate the no-rule provision on issues under § 4965 because final regulations have been issued.

.03 Section 7.02 is revised to remove references to EO Technical and EO Determinations.

.04 Section 7.04(1) is revised to add language regarding reinstatement of organizations that have been automatically revoked and subordinate organizations in a group ruling that have been revoked.

.05 Section 7.04 is modified to add subsections (13) and (14), referencing determination of foundation status under § 509(a)(3) and government entity voluntary termination of § 501(c)(3) recognition, respectively.

.06 Section 9.01 is modified to reference the requirement that Form 8940, Request for Mis- cellaneous Determination, be included in certain determination requests.

.07 Section 9.08(1) is modified by referencing section 6 of Rev. Proc. 2012–9.

.08 Section 10.02 is modified by adding references to Notice 2011–43 and Notice 2011–44.

.09 Section 10.03 is modified by referencing Rev. Proc. 2011–44.

Sec. 1 January 3, 2012 128 2012–1 I.R.B.

.10 Appendix E (Additional Checklist for Church Plan Ruling Requests) is modified to reflect the changes described in Rev. Proc. 2011–44.