SECTION 2. NATURE OF

CHANGES AND RELATED REVENUE PROCEDURES

Rev. Proc. 2015–5 and Rev. Proc. 2015–9 are merged into one revenue procedure

.01 This revenue procedure merges and updates Rev. Proc. 2015–5 and Rev. Proc. 2015–9 into one annual revenue procedure.

Related revenue procedures

.02 The following revenue procedures are related to Rev. Proc. 2016–5 (1) This revenue procedure supplements Rev. Proc. 2016–10, next Bulletin, with respect to the effects of § 7428 on the classification of organizations under §§ 509(a) and 4942(j)(3).

(2) This revenue procedure supplements Rev. Proc. 80–27, 1980–1 C.B. 677, which sets forth procedures under which exemption may be recognized on a

group basis for subordinate organizations affiliated with and under the general supervision and control of a central organization.

(3) This revenue procedure supplements Rev. Proc. 72–5, 1972–1 C.B. 709, which provides information for religious and apostolic organizations seeking recognition of exemption under § 501(d).

(4) This revenue procedure supplements Rev. Proc. 2016–4, this Bulletin, which provides general procedures for requests for a determination letter.

(5) This revenue procedure supplements Rev. Proc. 2016–8, this Bulletin, which sets forth the user fees for requests for determination letters.

(6) This revenue procedure supplements Rev. Proc. 2015–17, 2015–7 I.R.B. 599, which provides information regarding procedures for organizations described in § 501(c)(29).

(7) This revenue procedure supplements Rev. Proc. 2014–11, 2014–3 I.R.B. 411, which sets forth procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under § 6033(j)(1).

What changes have been made to Rev. Proc. 2015–5 and Rev. Proc. 2015–9?

.03 Notable changes to Rev. Proc. 2015–5 and Rev. Proc. 2015–9 that appear in this year’s update include (1) The procedures for applying for a determination of exemption under § 501(c)(3) using Form 1023 and Form 1023–EZ are merged into the same revenue procedure. Where the Form 1023 and Form 1023–EZ have different procedures, these distinctions are noted in this revenue procedure.

(2) Section 501(c)(20) was removed from the list of code sections organizations could complete a Form 1024 application to receive exemption because the exemption pursuant to § 501(c)(20) was terminated.

(3) Sections 5 and 12 have been revised to delete language requiring technical advice requests to the Office of Associate Chief Counsel (TEGE) if EO Determinations proposes to recognize the exemption of an organization, or revoke or modify an exempt status letter, contrary to a ruling or technical advice memorandum previously issued concerning the same facts and the

same taxpayer, because after requesting and receiving a ruling or technical advice memorandum with regard to the same organization, EO Determinations would not take a contrary action on the same facts as those in the ruling or technical advice memorandum.

(4) The post review procedures of determination letters in Section 9 have been modified, and procedures were added for addressing determination letters reviewed and found to have been issued in error.

(5) In addition to minor nonsubstantive changes, dates, cross references, and names have been changed to reflect the appropriate annual revenue procedures.