IRS CENTRALIZES LOCATION FOR FILING GROUP EXEMPTION INFORMATION.
Rev. Proc. 96-40; 1996-2 C.B. 301
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Rev. Proc. 80-27, 1980-1 C.B. 677
Communications Division
PART III
Administrative, Procedural, and Miscellaneous
26 CFR 601.201: Rulings and determination letters. (Also Part I,
sections 501; 1.501(a)-1.)
- Code Sections
- Subject Areas/Tax Topics
- Index Termsexempt organizations, qualification
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 96-20426 (2 original pages)
- Tax Analysts Electronic Citation96 TNT 141-6
Rev. Proc. 96-40
SECTION 1. PURPOSE
The purpose of this revenue procedure is to modify Rev. Proc. 80-27, 1980-1 C. B. 677, by identifying the one central location where all filers of reports required of group parents to maintain group exemptions should send the required annual reports.
SECTION 2. BACKGROUND
Rev. Proc. 80-27, provides, in section 6.02, for nine separate locations to which group parents should send the annual information required to maintain a group exemption letter. These designations were generally based upon the locations of the service centers closest to the filers. The Service has now centralized the filing of the required information in the Internal Revenue Service Center, Ogden, Utah.
SECTION 3. CHANGES
.01 Rev. Proc. 80-27 is modified by deleting the text of section 6.02 in its entirety and substituting the following:
Filers of the information listed in section 6.01 should send the report to:
Ogden Service Center
Mail Stop 6271
1000 South 1200 West
Ogden, UT 84404-4749
SECTION 4. EFFECTIVE DATE
This revenue procedure is effective for all group exemption filings submitted on or after July 1, 1996, to comply with the requirements of section 6 of Rev. Proc. 80-27.
SECTION 5. EFFECT ON OTHER REVENUE PROCEDURES
Rev. Proc. 80-27 is modified.
SECTION 6. DRAFTING INFORMATION
The principal author of this revenue procedure is E. D. Luft of the Exempt Organizations Division. For further information regarding this revenue procedure, contact Mr. Luft on (202) 622-6488 (not a toll-free number).
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Rev. Proc. 80-27, 1980-1 C.B. 677
Communications Division
PART III
Administrative, Procedural, and Miscellaneous
26 CFR 601.201: Rulings and determination letters. (Also Part I,
sections 501; 1.501(a)-1.)
- Code Sections
- Subject Areas/Tax Topics
- Index Termsexempt organizations, qualification
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 96-20426 (2 original pages)
- Tax Analysts Electronic Citation96 TNT 141-6