SECTION 2. NATURE OF

CHANGES AND RELATED REVENUE PROCEDURES

Rev. Proc. 2011–9 is superseded .01 This revenue procedure is a general update of Rev. Proc. 2011–9, 2011–2 I.R.B. 283, which is hereby superseded.

Related revenue procedures .02 This revenue procedure supplements Rev. Proc. 2012–10, this Bulletin, 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. 2012–4. User fees for requests for a determination letter or ruling are set forth in Rev. Proc. 2012–8.

What changes have been made to Rev. Proc. 2011–9?

.03 Notable changes to Rev. Proc. 2011–9 that appear in this year’s update include —

(1) Section 3.01 clarifies that Form 8718, User Fee for Exempt Organization Determination Letter Request, is not a determination letter application.

(2) A reference to § 501(r) is added to section 3.03 to cover hospitals seeking exemption under § 501(c)(3).

(3) Section 4.08 is added to describe existing practice that the Service may decline to issue a group exemption letter when appropriate in the interest of sound tax administration. See Rev. Proc. 2012–4, section 8.01.

(4) A new item (6) is added to section 12 to reflect revocation of exemption automatically pursuant to § 6033(j) for failure to file a required annual return or notice for three consecutive years.

January 9, 2012 263 2012–2 I.R.B.