SECTION 3. NATURE OF

CHANGES AND RELATED REVENUE PROCEDURES

Revenue Procedure 2014–40 is superseded

.01 This revenue procedure is a general update of Rev. Proc. 2014–40, 2014–30 I.R.B. 229, which is hereby superseded.

Related Revenue Procedures

.02 The following revenue procedures are related to Rev. Proc. 2015–5—

(1) Rev. Proc. 2015–9, next bulletin, sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under §§ 501 and 521. Those procedures do not apply to determination letters issued under this revenue procedure except to the extent specifically noted herein. This revenue procedure amplifies Rev. Proc. 2015–9 by providing alternative application and processing procedures for Form 1023–EZ, which may be used by eligible organizations seeking recognition of exemption under § 501(c)(3).

(2) Rev. Proc. 2015–10, next bulletin, sets forth procedures for issuing rulings and determination letters on private foundation status under § 509(a). This revenue procedure amplifies Rev. Proc. 2015–10 by providing that the private foundation status of an organization may be determined when an eligible organization submits a Form 1023–EZ.

(3) Rev. Proc. 2015–8, this bulletin, page 235, sets forth user fees for requests for a determination letter, including requests made on a Form 1023–EZ under this revenue procedure.

(4) Rev. Proc. 2015–4, this bulletin, page 144, sets forth procedures regarding the Service’s provision of guidance to

taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. This revenue procedure amplifies Rev. Proc. 2015–4 by providing that EO Determinations may also issue determination letters on initial qualification for exempt status of organizations described in § 501(c)(3) that applied using Form 1023–EZ, in accordance with this revenue procedure.

(5) Rev. Proc. 2014–11, 2014–3 I.R.B. 411, sets forth procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under § 6033(j)(1). This revenue procedure amplifies Rev. Proc. 2014–11 by providing that eligible organizations may apply for reinstatement under Rev. Proc. 2014–11 by submitting a Form 1023–EZ instead of a Form 1023. Form 1023–EZ is considered to be an “Application” within the meaning of section 2.01(1) of Rev. Proc. 2014–11.

.03 Notable changes to Rev. Proc. 2014–40 that appear in this revenue procedure include—

(1) Section 1. Language was added to reflect that technical advice memoranda that were previously issued by Commissioner (Tax Exempt and Government Entities) will now be issued by Associate Chief Counsel (Tax Exempt and Government Entities).

(2) Section 2.01 and 2.02. Language was added to section 2.01 to specify the organizations that are eligible to file a Form 1023–EZ, and the list of types of organizations that are not eligible to submit Form 1023–EZ was moved to section 2.02. (3) Section 3.01. Language was added to supersede Revenue Procedure 2014– 40. (4) Section 4.03. Language was added to direct the reader to Revenue Procedure 2015–8 to determine the correct user fee submitted with Form 1023–EZ.

(5) Section 5.05. Language was added to further describe the process for appealing a proposed adverse determination letter as described in Revenue Procedure 2015–9. (6) Section 8.02. Language was added to clarify the difference between reliance on determination letters by applicants for

Sec. 3.03 January 2, 2015 188 Bulletin No. 2015–1

exempt status and general reliance by grantors or contributors.

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