Source: http://mnpartners.pgdc.com/pgdc/service-issues-advance-copy-procedures-exempt-determination-letters-and-rulings
Timestamp: 2017-11-18 11:57:50
Document Index: 726453473

Matched Legal Cases: ['§\n501', '§ 501', '§ 7428', '§ 501', '§ 7428', '§ 509', '§ 501', '§ 501', '§ 501', '§ 501', '§ 501', '§ 521', '§ 501', '§ 7428', '§ 501', '§ 6104', '§ 503', '§ 7805', '§ 7805', '§ 7805']

Service Issues Advance Copy of Procedures for Exempt Determination Letters and Rulings | The Saint Paul Foundation
Service Issues Advance Copy of Procedures for Exempt Determination Letters and Rulings
News story posted in Revenue Procedures by Marc Hoffman on 9 July 2007| comments
The Service has issued an advance copy of Rev. Proc. 2007-52 which sets forth the procedures for issuing determination letters and rulings on exempt status of organizations under sections 501 and 521. These procedures also apply to revocation and modification of determination letters or rulings, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428.
Rev. Proc. 2007-52; 2007-30 IRB 1
Download: Rev. Proc. 2007-52 [PDF - 17 pages]
.01 Rev. Proc. 90-27 is superseded and the processing of
applications is now centralized
determination letter or ruling
SECTION 7. WHAT ARE THE PROCEDURES WHEN EXEMPT STATUS IS
SECTION 8. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS
favorable determination letters and rulings
.04 Disclosure to State officials of information about §
501(c)(3) applicants
SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING
This revenue procedure sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under §§ 501 and 521 of the Internal Revenue Code other than those subject to Rev. Proc. 2007-6, 2007-1 I.R.B. 189 (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans). Generally, the Service issues these determination letters and rulings in response to applications for recognition of exemption from Federal income tax. These procedures also apply to revocation or modification of determination letters or rulings This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428 of the Code.
(6) the term "determination letter" means a written statement issued by EO Determinations 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 EO Technical pursuant to the procedures prescribed herein and in Rev. Proc. 2007-5, 2007-1 I.R.B. 161.
Rev. Proc. 90-27 is superseded and the processing of applications is now centralized
.01 This revenue procedure updates Rev. Proc. 90-27, 1990-1 C.B. 514, which is hereby superseded.
.02 This revenue procedure supplements Rev. Proc. 76-34, 1976-2 C.B. 656, with respect to the effects of § 7428 of the Code on the classification of organizations under §§ 509(a) and 4942(j)(3). Rev. Proc. 80-27, 1980-1 C.B. 677, 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. Rev. Proc. 72-5, 1972-1 C.B. 709, provides information for religious and apostolic organizations seeking recognition of exemption under § 501(d). General procedures for requests for a determination letter or ruling are provided in Rev. Proc. 2007-4, 2007-1 I.R.B. 118. User fees for requests for a determination letter or ruling are set forth in Rev. Proc. 2007-8, 2007-1 I.R.B. 230.
.02 An application must be submitted with the correct user fee, as set forth in Rev. Proc. 2007-8.
.03 An organization seeking recognition of exemption under § 501(c)(3) and §§ 501(e), (f), (k), (n) or (q) must submit a completed Form 1023. In the case of an organization that provides credit counseling services, see section 501(q) of the Code.
.04 An organization seeking recognition of exemption under §§ 501(c)(2), (4), (5), (6), (7), (8), (9), (10), (12), (13), (15), (17), (19) or (25) must submit a completed Form 1024 with Form 8718. In the case of an organization that provides credit counseling services and seeks recognition of exemption under section 501(c)(4), see section 501(q) of the Code.
.09 An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) of the Code is not eligible to apply for recognition of exemption.
(3) Where the organization cannot demonstrate to the satisfaction of the Service that it qualifies for exemption pursuant to the section of the Internal Revenue Code under which exemption is claimed , the Service will generally issue a proposed adverse determination letter or ruling. See also section 7.
.04 A determination letter or ruling on exempt status will not ordinarily be issued if an issue involving the organization's exempt status under § 501 or § 521 is pending in litigation, is under consideration within the Service, or if issuance of a determination letter or ruling is not in the interest of sound tax administration. If the Service declines to issue a determination or ruling to an organization seeking exempt status under § 501(c)(3), the organization may pursue a declaratory judgment under § 7428 provided that it has exhausted its administrative remedies.
(3) Generally, the user fee will not be refunded if an incomplete application is filed. See Rev. Proc. 2007-8, section 10.
.01 Under the general procedures outlined in Rev. Proc. 2007-4, EO Determinations is authorized to issue determination letters on applications for exempt status under §§ 501 and 521.
.03 If at any time during the course of consideration of an exemption application by EO Determinations the organization believes that its case involves an issue on which there is no published precedent, or there has been non-uniformity in the Service's handling of similar cases, the organization may request that EO Determinations either refer the application to EO Technical or seek technical advice from EO Technical. See Rev. Proc. 2007-5, section 4.04.
(2) Generally, the user fee will not be refunded if an application is withdrawn. See Rev. Proc. 2007-8, section 10.
.03 A proposed adverse ruling issued by EO Technical will advise the organization of its opportunity to file a protest statement within 30 days and to request a conference. If a conference is requested, the conference procedures outlined in Rev. Proc. 2007-4, section 12, are applicable.
.06 The Appeals Office will consider the organization's appeal. If the Appeals Office agrees with the proposed adverse determination, it will either issue a final adverse determination or, if a conference was requested, contact the organization to schedule a conference. At the end of the conference process, which may involve the submission of additional information, the Appeals Office will either issue a final adverse determination letter or a favorable determination letter. If the Appeals Office believes that an exemption or private foundation status issue is not covered by published precedent or that there is non-uniformity, the Appeals Office must request technical advice from EO Technical in accordance with Rev. Proc. 2007-5, section 4.04.
§§ 6104 and 6110 of the Code provide rules for the disclosure of applications, including supporting documents, and determination letters and rulings.
.02 If EO Technical takes exception to a determination letter issued by EO Determinations, the manager of EO Determinations will be advised. If EO Determinations notifies the organization of the exception taken, and the organization disagrees with the exception, the file will be returned to EO Technical. The referral to EO Technical will be treated as a request for technical advice and the procedures in Rev. Proc. 2007-5 will be followed.
.01 The revocation or modification of a determination letter or ruling recognizing exemption may be retroactive if the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, in the case of organizations to which § 503 of the Code applies, engaged in a prohibited transaction with the purpose of diverting corpus or income of the organization from its exempt purpose and such transaction involved a substantial part of the corpus or income of such organization. In certain cases an organization may seek relief from retroactive revocation or modification of a determination letter or ruling under § 7805(b). Requests for § 7805(b) relief are subject to the procedures set forth in Rev. Proc. 2007-5.
(2) In the case where a determination letter or ruling is issued in error or is no longer in accord with the Service's position and § 7805(b) relief is granted (see sections 13 and 14 of Rev. Proc. 2007-4), ordinarily, the revocation or modification will be effective not earlier than the date when the Service modifies or revokes the original determination letter or ruling.
Rev. Proc. 90-27 is superseded.
This revenue procedure is effective July 23, 2007.
The principal author of this revenue procedure is Wayne Hardesty of the Exempt Organizations, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, please contact the TE/GE Customer Service office at (877) 829-5500 (a toll-free call).