SECTION 1. PURPOSE

This revenue procedure sets forth procedures for applying for and for issuing determination letters on the exempt status under § 501(c)(3) of the Internal Revenue Code (Code) using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code . This revenue procedure is generally available for certain U.S. organizations with assets of $250,000 or less and annual gross receipts of $50,000 or less.

Although the Service will release separate procedures for issuing determination letters on exempt status for organizations applying on Form 1023 with Rev. Proc. 2015–9, next bulletin, the Service is considering whether to merge the procedures in this revenue procedure into Rev. Proc. 2015–9 in the 2016 annual update. The general procedures for technical advice requests for matters within the jurisdiction of the Commissioner, Tax Exempt and Government Entities were previously contained in Rev. Proc. 2014–5. The Associate Chief Counsel (Tax Exempt and Government Entities) now handles all TAMs pursuant to Rev. Proc. 2015–2, as updated. .01 For purposes of this revenue procedure (1) The “Service” means the Internal Revenue Service.

(2) An “eligible organization” is an organization that is eligible to submit Form 1023–EZ, as described in section 2.01 of this revenue procedure. (3) “EO Determinations” means the office of the Service that is primarily responsible for processing applications for tax-exempt status. It includes the main EO Determinations office located in Cincinnati, Ohio, and other field offices that are under the direction and control of the Di

rector, EO Rulings and Agreements. Applications are generally processed in the centralized EO Determinations office in Cincinnati, Ohio. However, some applications may be processed in other EO Determinations offices.

(4) “Appeals Office” means any office under the direction and control of the Chief, Appeals. The purpose of the Appeals Office is to resolve tax controversies, without litigation, on a fair and impartial basis. The Appeals office is independent of EO Determinations.

(5) A “determination letter” means a written statement issued by EO Determinations or an Appeals Office in response to an application for recognition of exemption from Federal income tax under § 501. This includes a written statement issued by EO Determinations or an Appeals Office on the basis of technical advice pursuant to the procedures prescribed in Rev. Proc. 2015–2, this bulletin, page 105. “Form 1023–EZ” means the Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, which is the application used by eligible organizations to apply for recognition of exemption under § 501(c)(3) pursuant to this revenue procedure.

(6) “Form 1023” means the Form 1023, Application for Recognition of Ex- emption Under Section 501(c)(3) of the Internal Revenue Code, which is the application used to apply for recognition of exemption under § 501(c)(3) pursuant to Rev. Proc. 2015–9,next bulletin.

.02 This Revenue Procedure is updated annually, but may be modified or amplified during the year.