SECTION 1. WHAT IS THE

PURPOSE OF THIS REVENUE PROCEDURE?

This revenue procedure sets forth procedures for issuing determination letters on the exempt status of organizations under § 501 and 521 of the Internal Revenue Code other than those subject to Rev. Proc. 2016–6, this Bulletin (relating to pension, profitsharing, stock bonus, annuity, and employee stock ownership plans). Generally, the Service issues these determination letters in response to applications for recognition of exemption from Federal income tax. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428.

This revenue procedure includes the procedures for applying for and issuing determination letters using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. The Service previously released separate revenue procedures for issuing determination letters under Form 1023 and Form 1023–EZ with Rev. Proc. 2015–5 and Rev. Proc. 2015–9. These procedures are now merged together in this revenue procedure.

Description of terms used in this revenue procedure

.01 For purposes of this revenue procedure (1) The term “Service” means the Internal Revenue Service.

Sec. 1.01 Bulletin No. 2016–1 189 January 4, 2016

The EO Rulings and Agreements office includes the office of EO Quality Assurance and Processing.

(5) The term “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 and EO Rulings and Agreements.

(6) The term “determination letter” means a written statement issued by EO Rulings and Agreements or an Appeals Office in response to an application for recognition of exemption from Federal income tax under § 501 and 521. This includes a written statement issued by EO Determinations or an Appeals Office on the basis of advice secured from the Office of the Associate Chief Counsel (Tax Exempt and Government Entities) pursuant to the procedures prescribed in Rev. Proc. 2016–2, this Bulletin.

(7) The term “Code” means the Internal Revenue Code.

Updated annually

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