SECTION 3. MODIFICATIONS TO

REVENUE PROCEDURE 2023-5

.01 Section 4.02(6) of Rev. Proc. 2023-5 is modified to read as follows: (6) Form 8940 request for miscella- neous determination. An organization seeking a miscellaneous determination or a request must electronically submit a completed Form 8940, Request for Mis- cellaneous Determination, at www.pay. gov. The Form 8940 is used for the following determination letter requests and notices—

(a) Advance approval of certain setasides described in § 4942(g)(2);

(b) Advance approval of voter registration activities described in § 4945(f);

(c) Advance approval of scholarship procedures described in § 4945(g);

(d) Exception from Form 990 filing requirements;

(e) Advance approval that a potential grant or contribution constitutes an unusual grant;

(f) Change in Type (or initial determination of Type) of a § 509(a)(3) organization;

(g) Reclassification of foundation status, including a voluntary request from a public charity for private foundation status;

(h) Termination of private foundation status under § 507(b)(1)(B)—advance ruling request;

(i) Notice Only – Termination of private foundation status under section 507(b)(1)(B); (j) Termination of private foundation status under § 507(b)(1)(B)—60-month period ended;

(k) Voluntary termination of § 501(c) (3) recognition by a government entity; and

(l) Canadian registered charities: listing on Pub. 78 Data and/or public charity classification.

.02 The first paragraph of section 4.09(1) of Rev. Proc. 2023-5 is modified to read as follows:

(1) Procedures for requesting expedited handling . In the case of the electronically submitted Form 1023,

April 24, 2023 768 Bulletin No. 2023–17

to transmit a check in the amount of the required user fee.

.07 Section 15.01(1) of Rev. Proc. 2023-5 is modified to read as follows: (1) The following types of requests and applications handled by the EO Determinations Office should be sent to the Internal Revenue Service Center, at the address in section 15.01(2):

(a) applications for recognition of exemption on Form 1028; and

(b) requests submitted by letter. .08 Section 15.02 of Rev. Proc. 2023-5 is modified to read as follows:

.02 Applications for recognition of exemption on Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, and requests on Form 8940 are handled by the EO Determinations Office but must be submitted electronically online at www.pay. gov. Paper submissions of Form 1023, Form 1023-EZ, Form 1024, Form 1024A, and Form 8940 will not be accepted for processing.

.09 Section 15.03 of Rev. Proc. 2023-5 is modified to read as follows:

.03 Requests for exempt status affirmation letters should be sent to the Internal Revenue Service at the address shown below.

Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45201 .10 The Note of Appendix A, item (4) of Rev. Proc. 2023-5 is modified to read as follows:

Note : In accordance with the income tax treaty between the United States and Canada, and pursuant to a mutual arrangement between the competent authorities of the two countries, Canadian registered charities are automatically recognized as exempt under § 501(c)(3) without filing an application for recognition of exemption. For details, see Notice 99-47, 1999-2 CB 391. Therefore, no user fee is required when a Canadian registered charity submits a Form 8940 to request to be listed in Tax Exempt Organization Search database for organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data), or to request a determination on its public charity classification. For additional information about the submission process, refer to the Form 8940 Instructions.

.11 Appendix A of Rev. Proc. 2023-5 is modified to include new item (15) as follows:

(15) Notice of intent to terminate private foundation status under § 507(b)(1) None (B) without a request for an advance ruling.