SECTION 9. REVOCATION OR

MODIFICATION OF DETERMINATION LETTER RECOGNIZING EXEMPTION

.01 In general. A determination letter recognizing exemption may be revoked or modified: (1) by a notice to the taxpayer to whom the determination letter was issued; (2) by enactment of legislation or ratification of a tax treaty; (3) by a decision of the Supreme Court of the United States; (4) by the issuance of temporary or final regulations; (5) by the issuance of a revenue ruling, revenue procedure, or other statement published in the Internal Revenue Bulletin; or (6) automatically, pursuant to § 6033(j), for failure to file a required annual return or notice for three consecutive years.

.02 Retroactive revocation or modifi- cation. The revocation or modification of a determination letter recognizing the exemption of an organization that submitted a Form 1023–EZ in accordance with this revenue procedure may be retroactive if there has been a change in the applicable law, if the organization operated in a manner materially different from that represented on its completed Form 1023–EZ (including any additional information provided), or if the organization misstated or omitted any material information on its completed Form 1023–EZ (including any additional information provided). A misstatement of material information includes an incorrect attestation as to the organization’s organizational documents, the organization’s exempt purposes, the organization’s conduct of prohibited and restricted activities, or the organization’s eligibility to file Form 1023–EZ. Information provided on an application for recognition of

Sec. 9.02 January 2, 2015 192 Bulletin No. 2015–1

exemption (e.g., Form 1023–EZ, Form 1023, or Form 1024) that has been withdrawn will not be considered for purposes of limiting the retroactive effect of a revocation or modification of a determination letter. In certain cases an organization may seek relief from retroactive revocation or modification of a determination letter under § 7805(b). Requests for § 7805(b) relief may be made as described in section 12 of Rev. Proc. 2015–9 and Rev. Proc. 2015–4.

.03 Appeal and conference procedures. In the case of a revocation or modification of a determination letter, the appeal and conference procedures are the same as those set out in section 12 of Rev. Proc. 2015–9.