SECTION 5. RULINGS AND

DETERMINATION LETTERS

.01 An organization may request a ruling described in section 4.02(a) pursuant to Rev. Proc. 95–1, 1995–1 C.B. 313. The appropriate user fee must be paid (currently, $3,575, pursuant to Rev. Proc. 95–1, Appendix A, 53). .02 An organization that has been recognized as exempt under section 501 of the Code may (but is not required to) request a ruling or determination that it meets the requirements to be excepted from filing Form 990 as

a ‘‘governmental unit’’ or an ‘‘affiliate of a governmental unit.’’ The request for a ruling or determination must be submitted under the procedures in Rev. Proc. 95–4, 1995–1 C.B. 397. The appropriate user fee must be paid (currently, $100 for a ruling, pursuant to Rev. Proc. 95–8, § 6.11(4), 1995–1 C.B. 485).

.03 An organization seeking recognition of exempt status under section 501 of the Code may request a determination that it meets the requirements to be excepted from filing Form 990 as a ‘‘governmental unit’’ or an ‘‘affiliate of a governmental unit,’’ by submitting information required by line 9 of Part I of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code or submitting a separate written request with its application for recognition of exemption. See Rev. Proc. 90–27, 1990–1 C.B. 514, for additional procedures with regard to applications for recognition of exemption.