SECTION 5. APPLICABILITY OF
Internal Revenue Bulletin 2012-2 · 2026-10-03 edition · updated 2026-10-04 · United States
ANNUAL REVENUE PROCEDURES
.01 Rev. Proc. 2012–9 (updated annually) provides procedures of the Service in processing applications for recognition of exemption from Federal income tax under § 501(c)(3). Rev. Proc. 2012–4 (updated annually) governs requests for rulings and determination letters. Rev. Proc. 2012–8 (updated annually) prescribes user fees for
January 9, 2012 273 2012–2 I.R.B.
mination letter except in accordance with the procedures for termination of private foundation status under § 507(b)(1)(B); and
(6) Such other information as is required for a determination under Rev. Proc. 2012–4 or any successor revenue procedure.
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