SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2014–8, 2014–1 I.R.B. 242. Changes related to the realignment of technical work from the Tax Exempt and Government Entities Division (TE/GE) to the Office of Associate Chief Counsel (Tax Exempt and Government Entities) are included in this update. In addition to minor revisions, such as updating references, the following changes have been made:

.02 Section 4.01 is modified to delete references to administrative scrutiny fees.

.03 Section 4.03(2) relating to requests submitted on Form SS–8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax With- holding has been deleted.

.04 Section 5 has been modified to delete references to administrative scrutiny, Master plan, Staggered Remedial Amendment Period, Volume submitter lead specimen plan and to include a reference to Form 1023–EZ.

.05 The Note relating to the user fee has been moved from section 6.01(3) to 6.01(2). .06 Deleted “change in accounting method” and “waiver of minimum funding standard” from section 6.01 as obsolete.

.07 Deleted the Note relating to Form 8717–A from sections 6.03 and 6.04. .08 Deleted the Note relating to Form 8717 from section 6.05(1)(e). .09 Added Rev. Rul. 2014–24, to section 6.05(2).

.10 Removed All Letter rulings from section 6.08, and renamed section 6.08 Determination letters and requests for group exemption letters.

.11 Added section (2) Application for exemption under § 501 on Form 1023–EZ to section 6.08 and renumbered remaining sections.

.12 Renumbered section 6.10 as 6.09 and removed all letter rulings referring to Technical Office.

.13 Updated citations and addresses throughout section 7.

.14 Deleted section 7.01(5) address for Exempt organization letter rulings.

.15 Modified section 7.02(2) to explain how Form 1023 EZ must be filed.

.16 Deleted “Division Counsel” from section 8.01.

.17 Deleted reference to administrative scrutiny determinations from section 9.02.

.18 Added section 9.05 to reflect that the user fee payable on Form 1023–EZ must be paid through www.pay.gov .

.19 Modified section 10.02(1)(c) to include determination letter requests.

.20 Modified section 10.02(2) relating to situations under which a user fee will be refunded.

.21 Deleted “Exempt organization letter ruling requests” and “Exempt Organizations Technical”.

.22 Updated revenue procedures cited in Appendices B, C, and D.