SECTION 2. NATURE OF

CHANGES AND RELATED REVENUE PROCEDURES

Rev. Proc. 2013–9 is superseded

Related revenue procedures

What changes have been made to Rev. Proc. 2013–9?

.01 This revenue procedure is a general update of Rev. Proc. 2013–9, 2013–2 I.R.B. 255, which is hereby superseded.

.02 This revenue procedure supplements Rev. Proc. 2014–10, 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. 2014–4. User fees for requests for a determination letter or ruling are set forth in Rev. Proc. 2014–8. Information regarding procedures for organizations described in § 501(c)(29) can be found in Rev. Proc. 2012–11, 2012–7 I.R.B. 368.

.03 Notable changes to Rev. Proc. 2013–9 that appear in this year’s update include

(1) Dates, cross references, and names have been changed to reflect the appropriate annual Revenue Procedures.

Bulletin No. 2014–2 283 January 6, 2014