SECTION 8. REQUESTS BY

NONEXEMPT CHARITABLE TRUSTS

.01 A nonexempt charitable trust described in § 4947(a)(1) seeking a determination that it is described in § 509(a)(3) should submit a written request for a determination pursuant to Rev. Proc. 2012–4 or its successor revenue procedure.

.02 The request for determination must include the following information items, from the date that the organization became described in § 4947(a)(1) (but not before October 9, 1969) to the present:

(1) A subject line or other indicator on the first page of the request in bold, underlined, or all capitals font indicating “NONEXEMPT CHARITABLE TRUST REQUEST FOR DETERMINATION THAT IT IS DESCRIBED IN § 509(a)(3)”;

(2) The name, address, and Employer Identification Number of the beneficiary organizations, together with a statement whether each such beneficiary organization is described in § 509(a)(1) or (2);

(3) A list of all of the trustees that have served, together with a statement stating whether such trustees were disqualified persons within the meaning of § 4946(a) (other than as foundation managers);

(4) A copy of the original trust instrument and all subsequently adopted amendments to that instrument;

(5) Sufficient information to otherwise establish that the trust has met the requirements of § 509(a)(3) as provided for in Treas. Reg. § 1.509(a)–4 (other than § 1.509(a)–4(i)(4)); If the trust did not qualify under § 509(a)(3) in one or more prior years (after October 9, 1969) in which it was described in § 4947(a)(1), then it cannot be issued a § 509(a)(3) deter

2012–2 I.R.B. 274 January 9, 2012

A qualifying continuing education program generally must enhance professional knowledge in Federal taxation or Federal tax related matters, including ethics, must be consistent with the Internal Revenue Code and effective tax administration, and must be conducted by a qualified instructor.

.06 On July 18, 2011, Treasury and the IRS published Notice 2011–61 soliciting the feedback of education providers, tax return preparers, the associated industry and consumer groups, and taxpayers on the procedures and standards that will govern the process for identifying accrediting organizations or for those individuals and entities seeking approval as section iv CE providers. Numerous comments were received and were taken into account in the development of the standards and procedures prescribed in this revenue procedure.