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Rev. Proc. 80-27 does not address the

SECTION 9. EFFECT OF NON-ACCEPTANCE, NON-ISSUANCE, TERMINATION, OR REMOVAL

Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Effect of non-acceptance or non-issuance .02 Effect of termination (1) In general (2) Churches or conventions or associations of churches .03 Effect of removal .04 Subsequent recognition of exemption (1) In general (2) Organization required to file an application (3) Organization not required to file an application (4) Automatic revocation

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▸Contents — Internal Revenue Bulletin 2020-21

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