SECTION 2. NATURE OF

CHANGES AND RELATED REVENUE PROCEDURES

Rev. Proc. 2012–9 is superseded .01 This revenue procedure is a general update of Rev. Proc. 2012–9, 2011–2 I.R.B. 261, which is hereby superseded.

Related revenue procedures .02 This revenue procedure supplements Rev. Proc. 2013–10, this Bulletin, with respect to the effects of § 7428 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. 2013–4. User fees for requests for a determination letter or ruling are set forth in Rev. Proc. 2013–8. Information regarding procedures for organizations described in § 501(c)(29) can be found in Rev. Proc. 2012–11, 2012–7 I.R.B. 368.

What changes have been made to Rev. Proc. 2012–9?

.03 Notable changes to Rev. Proc. 2012–9 that appear in this year’s update include —

(1) The definition of “EO Technical” found in section 1.01 is amended to include reference to EO Guidance for the purposes of this document.

(2) Section 7.05 is amended to refer to the document submitted by an organization for Appeals office consideration as a “protest.”

(3) Section 9.02 is amended to clarify the particular provisions in Rev. Proc. 2013–5 that are applicable when EO Technical takes exception to a determination letter.

(4) The provisions in section 11.01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in § 501(c), other than §§ 501(c)(3), (9), (17), and (29), have been revised. Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize such organizations as tax-exempt

January 7, 2013 257 2013–2 I.R.B.

from the date of formation, no matter how long the interval between the date of formation and the date of application. In addition to the practical difficulties of ascertaining an organization’s purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of § 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. The new procedure adopts a practice similar to the rule for § 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years.

(5) Section 12.02 is clarified to indicate that a revocation under § 6033(j) is by operation of law and therefore an organization will not have an opportunity for appeals consideration.

(6) Reference to Form 4653 is removed from section 12.02.