SECTION 10. WHAT

SPECIFIC, ADDITIONAL PROCEDURES APPLY TO CERTAIN REQUESTS?

In general .01 Specific revenue procedures and notices supplement the general instructions for requests explained in section 9 of this revenue procedure and apply to requests for a letter ruling or a determination letter regarding the Code sections and matters listed in this section.

Exempt Organizations .02 If the request is for the qualification of an organization for exemption from federal income tax under § 501 or 521, see Rev. Proc. 72–5, 1972–1 C.B. 709, regarding religious and apostolic organizations; Rev. Proc. 80–27, 1980–1 C.B. 677, concerning group exemptions; Rev. Proc. 2015–5, this Bulletin, and Rev. Proc. 2015–9, next Bulletin, regarding applications for recognition of exemption, determinations for which § 7428 applies, and conference protest and appeal rights; Rev. Proc. 2015–10, next Bulletin, regarding determinations of private foundation status; and Rev. Proc. 2014–11, 2014–3 I.R.B. 411, regarding applications for reinstatement of tax-exempt status and requesting retroactive reinstatement under § 6033(j) of the Code.

Employee Plans .03

(1) For requests by the plan sponsor of a multiemployer pension plan for approval of an extension of an amortization period in accordance with section 431(d) of the Code, see Rev. Proc. 2010–52, 2010–52 I.R.B. 927.

(2) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a change in funding method, see Rev. Proc. 2000–41, 2000–2 C.B. 371.

(3) For requests for the return to the employer of certain nondeductible contributions, see Rev. Proc. 90–49, 1990–2 C.B. 620 (as modified by Rev. Proc. 2015–8).

(4) For requests for determination letters for plans under §§ 401, 403(a), 409, and 4975(e)(7), and for the exempt status of any related trust under § 501, see Rev. Proc. 2015–6, Rev. Proc. 93–10, 1993–1 C.B. 476 and Rev. Proc. 93–12, 1993–1 C.B. 479.

(5) For requests for approval of the use of a substitute mortality table in accordance with § 430(h)(3)(C), see Rev. Proc. 2008–62, 2008–42 I.R.B. 935.

.