EXEMPT ORGANIZATIONS
Internal Revenue Bulletin 2013-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2013–9, page 255. 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 of the Code. Rev. Proc. 2012–9 superseded.
Finding Lists begin on page ii.
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