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Rules Updated on User Fees for Employee Plans, Exempt Organizations

JAN. 2, 2015

Rev. Proc. 2015-8; 2015-1 I.R.B. 235

DATED JAN. 2, 2015
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Superseding Rev. Proc. 2014-8 .
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2014-30741
  • Tax Analysts Electronic Citation
    2015 TNT 1-12
Citations: Rev. Proc. 2015-8; 2015-1 I.R.B. 235

Superseded by Rev. Proc. 2016-8; Modified by Rev. Proc. 2015-22; Supersedes Rev. Proc. 2014-8

26 CFR 601.201: Rulings and determination letters.

                       TABLE OF CONTENTS

 

 

 SECTION 1. PURPOSE

 

 

 SECTION 2. CHANGES

 

 

 SECTION 3. BACKGROUND

 

 

      .01 Legislation authorizing user fees

 

 

      .02 Related revenue procedures

 

 

 SECTION 4. SCOPE

 

 

      .01 Requests to which user fees apply

 

 

      .02 Requests and other actions that do not require the payment

 

          of a user fee

 

 

      .03 Exemptions from the user fee requirements

 

 

      .04 Compliance and Correction Fees

 

 

 SECTION 5. DEFINITIONS

 

 

 SECTION 6. FEE SCHEDULE

 

 

      EMPLOYEE PLANS USER FEES

 

 

      .01 Letter ruling requests

 

 

      .02 Opinion letters on prototype individual retirement accounts

 

          and/or annuities, SEPS, SIMPLE IRAs, SIMPLE IRA Plans, Roth

 

          IRAs and dual-purpose IRAs

 

 

      .03 Opinion letters on master and prototype plans

 

 

      .04 Advisory letters on volume submitter plans

 

 

      .05 Determination letters

 

 

      .06 Opinion letters on § 403(b) prototype plans

 

 

      .07 Advisory letters on § 403(b) volume submitter plans

 

 

      EXEMPT ORGANIZATIONS USER FEES

 

 

      .08 Determination letters and requests for group exemption

 

          letters

 

 

      .09 Summary of Exempt Organization Fees

 

 

 SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS,

 

 DETERMINATION LETTERS, ETC.

 

 

      .01 Matters handled by EP or EO Rullings and Agreements

 

 

      .02 Matters handled by EP or EO Determinations

 

 

 SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES,

 

 ISSUES, TRANSACTIONS, OR ENTITIES

 

 

      .01 Requests involving several offices

 

 

      .02 Requests involving several fee categories

 

 

      .03 Requests involving several issues

 

 

      .04 Requests involving several unrelated transactions

 

 

      .05 Requests for separate letter rulings for several entities

 

 

 SECTION 9. PAYMENT OF FEE

 

 

      .01 Method of payment

 

 

      .02 Transmittal forms

 

 

      .03 Effect of nonpayment or payment of incorrect amount

 

 

      .04 Payment of user fees for Employee Plan Determination

 

          Applications

 

 

      .05 Payment of user fees for applications of recognition of

 

          exemption on Form 1023-EZ

 

 

 SECTION 10. REFUNDS

 

 

      .01 General rule

 

 

      .02 Examples

 

 

 SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE

 

 

 SECTION 12. EFFECT ON OTHER DOCUMENTS

 

 

 SECTION 13. EFFECTIVE DATE

 

 

 SECTION 14. PAPERWORK REDUCTION ACT

 

 

 APPENDIX

 

 

SECTION 1. PURPOSE

This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

SECTION 2. CHANGES

.01 In general. This revenue procedure is a general update of Rev. Proc. 2014-8, 2014-1 I.R.B. 242. Changes related to the realignment of technical work from the Tax Exempt and Government Entities Division (TE/GE) to the Office of Associate Chief Counsel (Tax Exempt and Government Entities) are included in this update. In addition to minor revisions, such as updating references, the following changes have been made:

.02 Section 4.01 is modified to delete references to administrative scrutiny fees.

.03 Section 4.03(2) relating to requests submitted on Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding has been deleted.

.04 Section 5 has been modified to delete references to administrative scrutiny, Master plan, Staggered Remedial Amendment Period, Volume submitter lead specimen plan and to include a reference to Form 1023-EZ.

.05 The Note relating to the user fee has been moved from section 6.01(3) to 6.01(2).

.06 Deleted "change in accounting method" and "waiver of minimum funding standard" from section 6.01 as obsolete.

.07 Deleted the Note relating to Form 8717-A from sections 6.03 and 6.04.

.08 Deleted the Note relating to Form 8717 from section 6.05(1)(e).

.09 Added Rev. Rul. 2014-24, to section 6.05(2).

.10 Removed All Letter rulings from section 6.08, and renamed section 6.08 Determination letters and requests for group exemption letters.

.11 Added section (2) Application for exemption under § 501 on Form 1023-EZ to section 6.08 and renumbered remaining sections.

.12 Renumbered section 6.10 as 6.09 and removed all letter rulings referring to Technical Office.

.13 Updated citations and addresses throughout section 7.

.14 Deleted section 7.01(5) address for Exempt organization letter rulings.

.15 Modified section 7.02(2) to explain how Form 1023 EZ must be filed.

.16 Deleted "Division Counsel" from section 8.01.

.17 Deleted reference to administrative scrutiny determinations from section 9.02.

.18 Added section 9.05 to reflect that the user fee payable on Form 1023-EZ must be paid through www.pay.gov.

.19 Modified section 10.02(1)(c) to include determination letter requests.

.20 Modified section 10.02(2) relating to situations under which a user fee will be refunded.

.21 Deleted "Exempt organization letter ruling requests" and "Exempt Organizations Technical".

.22 Updated revenue procedures cited in Appendices B, C, and D.

SECTION 3. BACKGROUND

.01 Legislation authorizing user fees. Section 7528 of the Code directs the Secretary of the Treasury or delegate (the "Secretary") to establish a program requiring the payment of user fees for requests to the Service for letter rulings, opinion letters, determination letters, and similar requests. The fees charged under the program: (1) are to vary according to categories or subcategories established by the Secretary; (2) are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and (3) are payable in advance. Section 7528(b)(3) directs the Secretary to provide for exemptions and reduced fees under the program as the Secretary determines to be appropriate, but the average fee applicable to each category may not be less than the amount specified in § 7528.

.02 Related revenue procedures. The various revenue procedures that require payment of a user fee are described in the appendix to this revenue procedure.

SECTION 4. SCOPE

.01 Requests to which user fees apply. In general, user fees apply to all requests for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Requests to which a user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded in limited circumstances as set forth in section 10.

.02 Requests and other actions that do not require the payment of a user fee.Actions which do not require the payment of a user fee include the following:

(1) Requests for information letters as defined in Rev. Proc. 2015-4, this Bulletin;

(2) Elections pertaining to automatic extensions of time under § 301.9100-1 of the Procedure and Administration regulations;

(3) Use of forms which are not to be filed with the Service. For example, no user fee is required in connection with the use of Form 5305, Traditional Individual Retirement Trust Account, or Form 5305-A, Traditional Individual Retirement Custodial Account, in order to adopt an individual retirement account under § 408(a);

(4) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-word, the model language contained in a revenue procedure which states that the amendment should not be submitted to the Service and that the Service will not issue new opinion, advisory, ruling or determination letters for plans that are amended solely to add the model language; and

(5) Change in accounting period or accounting method permitted by a published revenue procedure that permits an automatic change without prior approval of the Commissioner.

.03 Exemptions from the use fee requirements. The following exemptions apply to the user fee requirements. These are the only exemptions that apply:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing on whether an applicant is treated as an agency or instrumentality of the as an agency or instrumentality of the United States for purposes of any provision of the Code except for § 7528.

(2) The exemption from the user fee requirements applies to all eligible employers within the meaning of § 7528(b)(2)(C)(ii) who request a determination letter within the first five plan years or, if later, the end of any remedial amendment period with respect to the plan that begins within the first five plan years. See, Instructions to Form 8717, User Fee for Employee Plans Determination Letter Request, and Notice 2002-1, 2002-1 C.B. 283, as amplified by Notice 2003-49, 2003-2 C.B. 294, and Notice 2011-86, 2011-45 I.R.B. 698.

.04 Compliance and Correction Fees. Compliance fees and compliance correction fees under the Employee Plans Compliance Resolution System are not described in this procedure because they are compliance fees or compliance correction fees and not user fees. For further guidance, please see Rev. Proc. 2013-12, 2013-4 I.R.B. 313.

SECTION 5. DEFINITIONS

The following terms used in this revenue procedure are defined in the pertinent revenue procedures referred to below, which are described in the appendix:

 § 403(b) pre-approved plan              Rev. Proc. 2013-22

 

 

 Adoption agreement                      Rev. Procs. 2011-49, 2013-22

 

 

 Advisory letter                         Rev. Procs. 2011-49, 2013-22, 2015-6

 

 

 Basic plan document                     Rev. Procs. 2011-49, 2013-22

 

 

 Determination letter                    Rev. Procs. 2015-6, 2014-9

 

 

 Dual-purpose IRA                        Rev. Procs. 98-59, 2010-48

 

 

 Form 1023-EZ                            Rev. Proc. 2015-5

 

 

 Group exemption letter                  Rev. Proc. 80-27

 

 

 Information letter                      Rev. Proc. 2015-4

 

 

 Letter ruling                           Rev. Proc. 2015-4

 

 

 Mass submitter                          Rev. Procs. 87-50, 2011-49,

 

                                         2013-22

 

 

 Mass submitter plan                     Rev. Procs. 2011-49, 2013-22

 

 

 Minor modification/modifier             Rev. Procs. 87-50, 2011-49,

 

                                         2013-22

 

 

 Opinion letter                          Rev. Procs. 2011-49, 2013-22,

 

                                         2015-4

 

 Prototype plan                          Rev. Procs. 2011-49, 2013-22

 

 

 Roth IRA                                Rev. Procs. 98-59, 2010-48

 

 

 SIMPLE IRA                              Rev. Proc. 97-29

 

 

 SIMPLE IRA Plan                         Rev. Proc. 97-29

 

 

 Sponsor                                 Rev. Procs. 2011-49, 2013-22

 

 

 Sponsoring organization                 Rev. Proc. 87-50

 

 

 Substitute mortality table              Rev. Proc. 2008-62

 

 

 Volume submitter plans                  Rev. Procs. 2011-49, 2013-22

 

 

 Volume submitter specimen plan          Rev. Procs. 2011-49, 2013-22

 

 

 Word-for-word identical

 

 adoption/Adopter                        Rev. Procs. 87-50, 2011-49,

 

                                         2013-22

 

 

SECTION 6. FEE SCHEDULE

The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.

                                    CATEGORY

 

 _____________________________________________________________________________

 

 

 EMPLOYEE PLANS USER FEES

 

 

      .01 Letter ruling requests.

 

 

      (1) Computation of exclusion for annuitant under §

 

          72                           $1,000

 

 

      (2) Change in plan year (Form 5308) $1,000

 

 

 Note: No user fee is required if the requested change is

 

 permitted to be made pursuant to the procedure for automatic

 

 approval set forth in Rev. Proc. 87-27,

 

 1987-1 C.B. 769. In

 

 such a case, Form 5308 should not be submitted to the

 

 Service.

 

 

      (3) Five-Year Automatic Extension of the

 

          Amortization Period                                     $1,000

 

 

      (4) Certain waivers of 60-day rollover period

 

 

           (a) Rollover less than $50,000                           $500

 

 

           (b) Rollover equal to or greater than $50,000

 

               and less than $100,000                             $1,500

 

 

           (c) Rollover equal to or greater than $100,000         $3,000

 

 

      (5) Change in funding method                                $4,000

 

 

      (6) Letter ruling request on Roth IRA Recharacterization    $4,000

 

 

      (7) Approval to become a nonbank trustee (see

 

          § 1.408-2(e) of the Income Tax Regulations)            $20,000

 

 

      (8) Substitute mortality table under Rev. Proc. 2008-62    $14,500

 

 

      (9) Waiver of excise tax of $1,000,000 or more on

 

          the liquidity shortfall under § 4971(f)(4)             $14,500

 

 

      (10) All other letter rulings                              $10,000

 

 

 .02 Opinion letters on prototype individual retirement

 

 accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA

 

 Plans, Roth IRAs and dual-purpose IRAs.

 

 

      (1) Prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan,        $3,000

 

          or Roth IRA, per plan document, new or amended

 

 

      (2) Sponsoring organization's word-for-word identical         $200

 

          adoption of mass submitter's prototype IRA, SEP,

 

          SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan

 

          document or an amendment thereof

 

 

 Note: If a mass submitter submits, in any 12-month period

 

 ending January 31, more than 300 applications on behalf of

 

 word-for-word adopters of prototype IRAs or prototype

 

 dual-purpose IRAs with respect to a particular plan

 

 document, only the first 300 such applications will be

 

 subject to the fee; no fee will apply to those in excess of

 

 the first 300 such applications submitted within the

 

 12-month period.

 

 

      (3) Sponsoring organization's minor modification of a         $750

 

          mass submitter's prototype IRA, SEP, SIMPLE IRA,

 

          dual-purpose IRA, SIMPLE IRA Plan, or Roth IRA,

 

          per plan document

 

 

      (4) Opinion letters on dual-purpose IRAs, per plan          $4,500

 

          document new or amended

 

 

      (5) Assumption of sponsorship of an approved prototype        $200

 

          IRA or SEP, without any amendment to the plan

 

          document by a new entity as evidenced by a change

 

          of an employer identification number

 

 

 .03 Opinion letters on master and prototype plans.

 

 

      (1) Mass submitter M & P plan

 

 

           (a) per basic plan document, new or amended, with     $16,000

 

               one adoption agreement

 

 

           (b) per each additional adoption agreement             $2,000

 

 

      (2) Sponsor's word-for-word identical adoption of             $400

 

          M & P mass submitter's basic plan document

 

          (or an amendment thereof), per adoption agreement

 

 

      (3) Sponsor's minor modification of M & P mass              $1,000

 

         submitter's basic plan document, per adoption agreement

 

 

      (4) Non-mass submitter M & P plan

 

 

           (a) per basic plan document, new or amended, with     $14,000

 

               one adoption agreement

 

 

           (b) per each additional adoption agreement            $11,000

 

 

      (5) M & P mass submitter's request for an opinion            $1000

 

          letter with respect to the addition of optional

 

          provisions following issuance of a favorable

 

          opinion letter (see section 12.03(1)(c) of Rev.

 

          Proc. 2011-49), per basic plan document (regardless

 

          of the number of adoption agreements)

 

 

      (6) Assumption of sponsorship of an approved M & P plan,      $300

 

          without any amendment to the plan document, by a

 

          new entity, as evidenced by a change of employer

 

          identification number, per basic plan document

 

 

      (7) Change in name and/or address of sponsor of an

 

          approved M & P plan, per basic plan document              None

 

 

      (8) Mass submitter or non-mass submitter sponsor per        $1,000

 

          trust document in excess of 10

 

 

 Note: If a mass submitter submits, in any 12-month period

 

 ending January 31, more than 300 applications on behalf of

 

 word-for-word adopters with respect to a particular adoption

 

 agreement, only the first 300 such applications will be

 

 subject to the fee; no fee will apply to those in excess of

 

 the first 300 such applications submitted within the

 

 12-month period.

 

 

 .04 Advisory letters on volume submitter plans.

 

 

       (1) Volume submitter specimen plan (non mass submitter)

 

 

           (a) with no or one adoption agreement                 $14,000

 

 

           (b) per additional adoption agreement                 $11,000

 

 

       (2) Volume submitter mass submitter specimen plan

 

 

           (a) with no or one adoption agreement                 $16,000

 

 

           (b) per each additional adoption agreement             $2,000

 

 

       (3) Volume submitter specimen plan that is word-for-         $400

 

           word identical to a mass submitter specimen plan

 

 

       (4) Assumption of sponsorship of an approved volume          $300

 

           submitter plan, without any amendment to the plan

 

           document, by a new entity, as evidenced by a

 

           change of employer identification number, per

 

           basic plan document

 

 

       (5) Change in name and/or address of practitioner of         None

 

           an approved volume submitter specimen plan, per

 

           basic plan document

 

 

       (6) Mass submitter or non-mass submitter practitioner      $1,000

 

           per trust document in excess of 10

 

 

 .05 Determination letters

 

 

      (1) If the plan is intended to satisfy a design-based

 

          safe harbor:

 

 

          (a) Form 5300 (Application for Determination for        $2,500

 

              Employee Benefit Plan)

 

 

          (b) Form 5307 (Application for Determination for          $500

 

              Adopters of Modified Volume Submitter Plans)

 

 

          (c) Form 5310 (Application for Determination for        $2,000

 

              Terminating Plan)

 

 

          (d) Multiple employer plans (Form 5300):

 

 

                (i) 2 to 10 Forms 5300 submitted                  $3,000

 

 

               (ii) 11 to 99 Forms 5300 submitted                 $3,000

 

 

              (iii) 100 to 499 Forms 5300 submitted              $15,000

 

 

               (iv) Over 499 Forms 5300 submitted                $15,000

 

 

 Note: In the case of a multiple employer plan that is

 

 adopted by other employers after the initial submission, the

 

 fee would be the same as in paragraph (1)(a) or (d) above as

 

 applicable.

 

 

          (e) Multiple employer plans (Form 5310):

 

 

               (i) 2 to 10 participating employers                $3,000

 

 

               (ii) 11 to 99 participating employers              $3,000

 

 

               (iii) 100 to 499 participating employers          $15,000

 

 

               (iv) Over 499 participating employers             $15,000

 

 

       (2) Group trusts contemplated by

 

           Rev. Rul. 81-100,         $1,000

 

           1981-1 C.B. 326,

 

           Rev. Rul. 2004-67,

 

           2004-2 C.B.

 

           28, Rev. Rul. 2011-1,

 

           2011-2 I.R.B. 251, Rev. Rul.

 

           2014-24, 2014-37 I.R.B. 529. Form 5316 is

 

           available for group trust submissions.

 

 

 .06 Opinion letters on § 403(b) prototype plans.

 

 

       (1) Mass submitter § 403(b) prototype plan

 

 

            (a) per basic plan document with one adoption        $12,000

 

                agreement

 

 

            (b) per each additional adoption agreement            $1,000

 

 

       (2) Section 403(b) prototype plan of a word-for-word         $300

 

           identical adopter of a § 403(b) prototype mass

 

           submitter's basic plan document (or an amendment

 

           thereof), per adoption agreement

 

 

       (3) Section 403(b) prototype plan of a minor modifier      $1,000

 

           of a § 403(b) prototype mass submitter's basic

 

           plan document, per adoption agreement

 

 

       (4) Non-mass submitter § 403(b) prototype plan

 

 

            (a) per basic plan document with one adoption        $12,000

 

                agreement

 

 

            (b) per each additional adoption agreement            $9,500

 

 

       (5) Assumption of sponsorship of an approved §               $300

 

           403(b) prototype plan, without any amendment to

 

           the plan document, by a new entity, as evidenced

 

           by a change of employer identification number, per

 

           basic plan document

 

 

     (6) Change in name and/or address of sponsor of an             None

 

         approved § 403(b) prototype plan, per basic

 

         plan document

 

 

 Note: If a mass submitter submits, during the period set

 

 forth in Rev. Proc. 2013-22,

 

 more than 300 applications on

 

 behalf of word-for-word adopters with respect to a

 

 particular adoption agreement, only the first 300 such

 

 applications will be subject to the fee; no fee will apply

 

 to those in excess of the first 300 such applications

 

 submitted within the 12-month period.

 

 

 .07 Advisory letters on § 403(b) volume submitter plans.

 

 

      (1) Section 403(b) volume submitter specimen plan

 

          (non mass submitter)

 

 

          (a) with no or one adoption agreement                  $12,000

 

 

          (b) per additional adoption agreement                   $9,500

 

 

      (2) Section 403(b) volume submitter mass submitter

 

          specimen plan

 

 

          (a) with no or one adoption agreement                  $12,000

 

 

          (b) per each additional adoption agreement              $1,000

 

 

      (3) Section 403(b) volume submitter specimen plan of a        $300

 

          word-for-word identical adopter of a mass submitter

 

          specimen plan

 

 

      (4) Assumption of sponsorship of an approved §                $300

 

          403(b) volume submitter plan, without any amendment

 

          to the plan document, by a new entity, as evidenced

 

          by a change of employer identification number, per

 

          specimen plan

 

 

      (5) Change in name and/or address of practitioner of an       None

 

          approved § 403(b) volume submitter specimen

 

          plan, per specimen plan

 

 

 EXEMPT ORGANIZATIONS USER FEES

 

 

  .08 Determination letters and requests for group exemption letters

 

 

      (1) Application (whether an initial application or an         $400

 

          application for reinstatement) for exemption under

 

          § 501 on Form 1023-EZ.

 

 

      (2) Application (whether an initial application or an         $400

 

          application for reinstatement) for exemption under

 

          § 501 (other than on Form 1023-EZ) or § 521

 

          from organizations (other than pension, profit-

 

          sharing, and stock bonus plans described in §

 

          401) that have had annual gross receipts averaging

 

          not more than $10,000 during the preceding four

 

          years, or new organizations that anticipate gross

 

          receipts averaging not more than $10,000 during the

 

          first four years.

 

 

 Note: Organizations seeking this reduced fee must sign a

 

 certification with their application that the receipts are

 

 or will be not more than the indicated amounts.

 

 

      (3) Application (whether an initial application or an         $850

 

          application for reinstatement) for exemption

 

          (other than on Form 1023-EZ) from organizations

 

          otherwise described in paragraph (2) of this

 

          section 6.08 whose actual or anticipated gross

 

          receipts exceed the $10,000 average annually.

 

 

 Note: If an organization that is already recognized as

 

 exempt under § 501(c) seeks reclassification under

 

 another subparagraph of § 501(c), a new user fee will be

 

 charged whether or not a new application is required. An

 

 additional fee applies to organizations that seek

 

 recognition of exemption under § 501(c)(4) (unless

 

 requested at the time of the § 501(c)(3) application)

 

 for a period for which they do not qualify for exemption

 

 under § 501(c)(3) because their application was filed

 

 late and they do not qualify for relief under §

 

 301.9100-1.

 

 

      (4) Group Exemption letters                                 $3,000

 

 

 Note: An additional user fee under (1), (2) or (3) above is

 

 also required when a central organization submits an initial

 

 application for exemption with its request for a group

 

 exemption letter.

 

 

      (5) Canadian registered charities                             None

 

 

      In accordance with the income tax treaty between the

 

      United States and Canada, Canadian registered charities

 

      are automatically recognized as exempt under §

 

      501(c)(3) without filing an application for exemption.

 

      For details, see Notice 99-47, 1999-2 C.B. 391.

 

      Therefore, no user fee is required when a Canadian

 

      registered charity submits all or part of a Form 1023

 

      or other written request to be listed in Publication

 

      78, or for a determination on its private foundation

 

      status.

 

 

 .09 Summary of exempt organization fees

 

 

      This table summarizes the various types of exempt

 

      organization issues, indicates the office of

 

      jurisdiction for each type, and lists the applicable

 

      user fee. Reduced fees may be applicable in certain

 

      instances.

 

 

                                 DETERMINATIONS

 

 ______________________________________________________________________________

 

 

 ISSUE                                     OFFICE                     USER FEE

 

 ______________________________________________________________________________

 

 

 Accounting method changes (Form 3115)                                 None

 

 

 Accounting period changes (Form 1128)                                 None

 

 

 Application (whether an initial

 

 application or application for

 

 reinstatement) for recognition                                        $850

 

 of exemption (Other than Form 1023-EZ)

 

 

 Application (whether an initial application                           $400

 

 or an application for reinstatement)

 

 for recognition of exemption (Form 1023-EZ)

 

 

 Reduced user fee for organizations

 

 described in section 6.08(2)                                          $400

 

 

 Group exemption letters                                             $3,000

 

 

 Confirmation of exemption (to replace                                 None

 

 lost exempt status letter, and to reflect

 

 name and address changes)

 

 

 Reclassification of private foundation                                $400

 

 status, including operating foundation

 

 status described in § 4942(j)(3) and

 

 exempt operating foundation status described

 

 in § 4940(d); a determination that a

 

 public charity is described in §

 

 509(a)(3)(i), (ii), or (iii), including

 

 whether or not a Type III supporting

 

 organization is functionally integrated;

 

 reclassification of foundation status,

 

 including voluntary requests from public

 

 charities for private foundation status and

 

 voluntary requests from public charities,

 

 including requests from subordinate

 

 organizations, to change from one public

 

 charity status to another public charity

 

 status; or final public charity

 

 classification determination for

 

 organizations whose advance ruling periods

 

 expired prior to June 9, 2008 without

 

 providing the required information (Form 8940).

 

 

 Regulations §  301.9100 relief in                                   None

 

 connection with applications for recognition

 

 of exemption

 

 

 Section 507 terminations-advance ruling under                      $400

 

 § 507(b)(1)(B) and notice under §

 

 507(a)(1) or 507(b)(1)(B)

 

 

 Section 4942(g)(2) set asides -- advance                          $1000

 

 approval (Form 8940)

 

 

 Section 4945 advance approval of

 

 organization's grant making procedures

 

 $1000 (Form 8940)

 

 

 Section 4945(f) advance approval of voter                         $1000

 

 registration activities (Form 8940)

 

 

 Section 6033 annual information return filing                      $400

 

 requirements (including a subordinate

 

 organization's change of filing requirements)

 

 (Form 8940)

 

 

 Unusual grants to certain organizations under                      $400

 

 §§ 170(b)(1)(A)(vi) and 509(a)(2)

 

 (Form 8940)

 

 

 User Fee for determination letters under the                       $400

 

 jurisdiction of the Determinations Office not

 

 otherwise described or covered in this

 

 section 6.09.

 

 

SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP Rulings and Agreements. Requests should be mailed to the appropriate address set forth in this section 7.01.

(1) Employee plans letter rulings under Rev. Procs. 87-50, 90-49, 2000-41, 2003-16, 2008-62, 2010-52, or 2015-4:

 

Internal Revenue Service

 

Attention: EP Letter Rulings

 

Stop 31

 

P.O. Box 12192

 

Covington, KY 41012-0192

 

(2) Employee plans opinion letters under Rev. Procs. 87-50, 97-29, 98-59, and 2010-48:

 

Internal Revenue Service

 

Attention: EP Opinion Letters

 

Stop 31

 

P.O. Box 12192

 

Covington, KY 41012-0192

 

(3) Employee plans opinion and advisory letters for § 403(b) pre-approved plans under Rev. Proc. 2013-22.

 

Internal Revenue Service

 

Attention: EP Opinion Letters

 

Stop 31

 

P.O. Box 12192

 

Covington, KY 41012-0192

 

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m., where a receipt will be given:

 

Courier's Desk

 

Internal Revenue Service

 

Attention: EP Letter Rulings

 

Stop 31

 

201 West Rivercenter Boulevard

 

Covington, KY 41011

 

.02 Matters handled by EP or EO Determinations Office.

(1) The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: (a) requests for determination letters on the qualified status of employee plans under § 401, 403(a), or 409, and the exempt status of any related trust under § 501; (b) applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; (c) requests for determination letters submitted with Form 8940; (d) requests for changes in accounting period; and (e) and other applications for recognition of qualification or exemption (other than on Form 1023-EZ). The address is:

 

Internal Revenue Service

 

Attention: EP/EO Determination Letters

 

Stop 31

 

P.O. Box 12192

 

Covington, KY 41012-0192

 

(1) Applications for recognition of exemption on Form 1023-EZ are handled by the EO Determinations Office, but must be submitted electronically online at www.pay.gov. Paper submissions of Form 1023-EZ will not accepted.

(3) The following types of requests and applications are handled by the EP Determinations Office and should be sent to the Internal Revenue Service at the address shown below: (a) requests for master and prototype opinion letters and for volume submitter advisory letters on the form of pre-approved employee plans under § 401 or 403(a); and

(b) the exempt status of any related trust under § 501. The address is:

 

Internal Revenue Service

 

P.O. Box 2508

 

Rm. 5106: Group 7521

 

Cincinnati, OH 45201

 

(4) Determinations and requests not subject to a user fee are handled by the EO Determinations Office and should be sent to the Internal Revenue Service at the address shown below:

 

Internal Revenue Service

 

P.O. Box 2508

 

Rm. 4024

 

Cincinnati, OH 45201

 

(5) Applications shipped by Express Mail or a delivery service for all of the above except for pre-approved employee plans should be sent to:

 

Internal Revenue Service

 

Attention: EP/EO Determination Letters

 

Stop 31

 

201 West Rivercenter Boulevard

 

Covington, KY 41011

 

Applications shipped by Express Mail or a delivery service for pre-approved employee plans should be sent to:

 

Internal Revenue Service

 

550 Main Street

 

Room 5106: Group 7521

 

Cincinnati, OH 45202

 

SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES

.01 Requests involving several offices. If a request dealing with only one transaction involves more than one of the offices within the Service (for example, one issue is under the jurisdiction of the Associate Chief Counsel (Income Tax & Accounting) and another issue is under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division), the taxpayer is only responsible for the payment of the single highest fee that could be charged by any of the offices involved. See Rev. Proc. 2015-1, this Bulletin, for the user fees applicable to issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and Administration), the Associate Chief Counsel (International) or the Associate Chief Counsel (Tax Exempt and Government Entities).

.02 Requests involving several fee categories. If a request dealing with only one transaction involves more than one fee category, the taxpayer only is responsible for payment of the single highest fee that could be charged for any of the categories involved.

.03 Requests involving several issues. A request is treated as one request if: (1) the request deals with only one transaction but involves several issues; (2) the request is one for a change in accounting method dealing with only one item or sub-method of accounting but involves several issues; (3) the request is one for a change in accounting period dealing with only one item but involves several issues. In such instances, only one fee applies, namely the fee that applies to the particular category or subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee, unless the issue places the transaction in a higher fee category.

.04 Requests involving several unrelated transactions. In situations where: (1) a request involves several unrelated transactions; (2) a request for a change in accounting method involves several unrelated items or sub-methods of accounting; or (3) a request for a change in accounting period involves several unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee will apply for each unrelated transaction or item. An additional fee will apply if the request is changed by the addition of an unrelated transaction or item not contained in the initial submission.

.05 Requests for separate letter rulings for several entities. Each entity involved in a transaction that desires a separate letter ruling in its own name (for example, an exempt hospital reorganization) must pay a separate fee. Payment of a separate fee is required regardless of whether the transaction or transactions may be viewed as related.

SECTION 9. PAYMENT OF FEE

.01 Method of payment. Except as provided in sections 9.04 and 9.05, each request to the Service for a letter ruling, determination letter, opinion letter, etc., must be accompanied by a check or money order, payable to the United States Treasury, in the appropriate amount. Taxpayers should not send cash.

Your check may be converted to an electronic fund transfer. "Electronic fund transfer" is the term used to refer to the process in which we electronically instruct your financial institution to transfer funds from your account to our account, rather than processing your check. By sending your completed, signed check to us, you authorize us to copy your check and to use the account information from your check to make an electronic fund transfer from your account for the same amount as the check. If the electronic fund transfer cannot be processed for technical reasons, you authorize us to process the copy of your check.

The electronic fund transfer from your account will usually occur within 24 hours, which is faster than a check is normally processed. Therefore, make sure there are sufficient funds available in your checking account when you send us your check. You will not receive your check back from your financial institution.

.02 Transmittal forms. Form 8717, User Fee for Employee Plan Determination Letter Request (or a payment confirmation from pay.gov as described in section 9.04), Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request and Form 8718, User Fee for Exempt Organization Determination Letter Request, are intended to be used as attachments to certain determination letter, opinion letter and advisory letter applications. Space is reserved for the attachment of the applicable user fee check or money order. No similar form has been designed to be used in connection with requests for letter rulings.

.03 Effect of nonpayment or payment of incorrect amount.

Except as provided in Rev. Proc. 2015-6, it will be the general practice of the Service that:

(1) The respective offices within the Service that are responsible for issuing letter rulings, determination letters, etc., will exercise discretion in deciding whether to immediately return submissions that are not accompanied by a properly completed check or money order or that are accompanied by a check or money order for less than the correct amount. In those instances where the submission is not immediately returned, the requester will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.

(2) An application for a determination or opinion or advisory letter will not be returned merely because Form 8717, Form 8717-A or Form 8718 was not attached.

(3) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. Examples of this are: (a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under § 401(b) and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned; and (b) where an application for exemption under § 501(c)(3) is submitted before expiration of the period provided by § 1.508-1(a)(2) and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by § 1.508-1(a)(2) or within 30 days, whichever is later.

(4) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.

.04 Payment of user fees for Employee Plan Determination applications.

User fees for Employee Plan Determination applications (Form 5300 series only) may be paid by credit or direct debit from a checking or savings account through www.pay.gov. Payment confirmations are provided through the www.pay.gov portal and must be submitted in lieu of the paper Form 8717. Additional information can be found at Frequently Asked Questions at www.pay.gov.

.05 Payment of user fees for applications of recognition of exemption on Form 1023-EZ.

User fees for applications for recognition of exemption on Form 1023-EZ must be paid through www.pay.gov.

SECTION 10. REFUNDS

.01 General rule. In general, the fee will not be refunded unless the Service declines to rule or make a determination on all issues for which a ruling or determination letter is requested.

.02 Examples.

(1) The following situations are examples in which the fee will not be refunded:

(a) The request for a letter ruling, determination letter, etc., is withdrawn at any time subsequent to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised the requester that a higher user fee than was sent with the request is applicable and the requester is unwilling to pay the higher fee. For example, no fee will be refunded where the taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently withdraws its submission.

(b) The request is procedurally deficient, although accompanied by the proper fee or an overpayment, and it is not timely perfected. When there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure. An exemption application that is not substantially complete is considered a procedurally deficient request for a letter ruling or a determination letter on exempt status.

(c) In the case of a request for an EP letter ruling, if the case has been closed by the Service because essential information has not been submitted timely, the request may be reopened and treated as a new request, but the requester must pay another user fee before the case can be reopened. See 11.04(5) of Rev. Proc. 2015-4. In the case of a request for an EP determination letter, if the case has been closed by the Service because the requested information has not been timely submitted, the case will be closed and the user fee will not be refunded. See 6.13 of Rev. Proc. 2015-6.

(d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original letter ruling, determination letter, etc., was requested will not be refunded.

(e) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(f) The requester asserts that a letter ruling the requester received covering a single issue is erroneous or not responsive (other than an issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling is erroneous or is not responsive. The fee accompanying the request for reconsideration will not be refunded.

(g) The situation is the same as described in subparagraph (f) of this section 10.02(1) except that the letter ruling covered several unrelated transactions. The Service, upon reconsideration, does not agree with the requester that the letter ruling is erroneous or is not responsive for all of the transactions, but does agree that it is erroneous as to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction for which the Service agrees the letter ruling was in error.

(h) The request is for a supplemental letter ruling, determination letter, etc., concerning a change in facts (whether significant or not) relating to the transaction on which the Service ruled.

(i) The request is for reconsideration of an adverse or partially adverse letter ruling or a final adverse determination letter, and the taxpayer submits arguments and authorities not submitted before the original letter ruling or determination letter was issued.

(2) The following situations are examples in which the user fee will be refunded:

(a) In a situation to which section 10.02(1)(i) of this revenue procedure does not apply, the taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous or is not responsive (other than an issue on which the Service declined to rule) and requests reconsideration. Upon reconsideration, the Service agrees that the letter ruling is erroneous or is not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.

(b) In a situation to which section 10.02(1)(i) of this revenue procedure does not apply, the requester requests a supplemental letter ruling, determination letter, etc., to correct a mistake that the Service agrees it made in the original letter ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental letter ruling, determination letter, etc., will be refunded.

(c) See Rev. Proc. 2015-1, section 15.10(2), concerning refund of user fees when a taxpayer requests relief under § 7805(b).

(d) In a situation to which section 10.02(1)(e) of this revenue procedure applies, the requester requests reconsideration of the Service's decision not to rule on an issue. Once the Service agrees to rule on the issue, the fee accompanying the request for reconsideration will be refunded.

SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE

A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 7 of this revenue procedure. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is required for these requests. The request should be marked for the attention of the appropriate unit as listed in the table below.

 If the matter involves

 

 primarily:                              Mark for the attention of:

 

 _____________________________________________________________________

 

 

 Employee plans letter ruling            Employee Plans Rulings and

 

 requests and all other employee         Agreements

 

 plans matters handled by EP Rulings

 

 and Agreements

 

 

 Employee plans determination            Manager, EP Determinations

 

 letter requests and opinion             Quality Assurance

 

 letter and advisory letter

 

 requests pursuant to Rev.

 

 Proc. 2011-49

 

 

 Exempt organizations determination      Manager, EO Determinations

 

 letter requests                         Quality Assurance

 

 

SECTION 12. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2014-8 is superseded

SECTION 13. EFFECTIVE DATE

This revenue procedure is generally effective February 1, 2015, except as otherwise noted. The Exempt Organization User Fees set forth in sections 6.08, and 6.09 are effective January 2, 2015.

SECTION 14. PAPERWORK REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1520.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collections of information in this revenue procedure are in section 6.09. This information is required to substantiate that a taxpayer or an exempt organization seeking to pay a reduced user fee with respect to a request for a determination letter is entitled to pay the reduced fee; to identify the user fee category and corresponding fee required to be paid with respect to determination letter requests; to request reconsideration of the user fee charged by the Service and, in connection with such a request, to indicate whether an oral discussion is desired. This information will be used to enable the Service to determine whether the taxpayer or exempt organization is entitled to pay a reduced user fee, to ascertain whether reconsideration of the user fee is being requested and, if it is being requested, whether an oral discussion is requested. The collections of information are voluntary, to obtain a benefit. The likely respondents are individuals, businesses or other for-profit institutions, nonprofit institutions, and small businesses or organizations.

The estimated total annual reporting and/or recordkeeping burden is 300 hours.

The estimated annual burden per respondent/recordkeeper varies from one hour to ten hours, depending on individual circumstances, with an estimated average of three hours. The estimated number of respondents and/or recordkeepers is 90 (requests for reduced fees) and 10 (requests for reconsideration of fee).

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Kathleen Herrmann of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding employee plans matters in this revenue procedure, please contact the Employee Plans' taxpayer assistance telephone service 877-829-5500 (a toll-free number) between the hours of 8:30 a.m. and 4:30 p.m., Eastern time, Monday through Friday. For exempt organization matters, please e-mail Darla Trilli or Tracy Dornette at tege.eo@irs.gov. Please put "Question about Rev. Proc. 2015-8" in the subject line.

 

* * * * *

 

 

APPENDIX

 

 

Following is a list of revenue procedures relating to requests for letter rulings, determination letters, etc. that require the payment of a user fee.

A. Procedures applicable to both Employee Plans and Exempt Organizations Rev. Proc. 2015-4, this Bulletin, provides procedures for issuing letter rulings, information letters, etc., on matters relating to matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

B. Procedures applicable to Employee Plans matters other than actuarial matters Rev. Proc. 87-50, 1987-2 C.B. 647, as modified by Rev. Proc. 91-44, Rev. Proc. 92-38, Rev. Proc. 2002-10, 2002-1 C.B. 401, and Rev. Proc. 2010-48, 2010-50 I.R.B. 828 sets forth the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under § 408, the entitlement to exemption of related trusts or custodial accounts under § 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under §§ 408(k) and 415.

Rev. Proc. 92-24, 1992-1 C.B. 739, provides procedures for requesting determination letters on the effect on a plan's qualified status under § 401(a) of the Code of plan language that permits, pursuant to § 420, the transfer of assets in a defined benefit plan to a health benefits account described in § 401(h).

Rev. Proc. 92-38, 1992-1 C.B. 859, provides notice that individual retirement arrangement trusts, custodial account agreements, and annuity contracts must be amended to provide for the required distribution rules in § 408(a)(6) or (b)(3) of the Code. In addition, Rev. Proc. 92-38 modifies the guidance in Rev. Proc. 87-50 with regard to opinion letters issued to sponsoring organizations, including mass submitters and sponsors of prototype IRAs.

Rev. Proc. 97-29, 1997-1 C.B. 698, describes model amendments for SIMPLE IRAs; guidance to drafters of prototype SIMPLE IRAs on obtaining opinion letters; permissive amendments to sponsors of nonSIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans; and transitional relief for users of SIMPLE IRAs and SIMPLE IRA Plans that have not been approved by the Service.

Rev. Proc. 98-59, 1998-2 C.B. 727, as modified by Rev. Proc. 2010-48, 2010-50 I.R.B. 828 provides guidance on obtaining opinion letters to drafters of prototype Roth IRAs, and provides transitional relief for users of Roth IRAs that have not been approved by the Internal Revenue Service.

Rev. Proc. 2003-16, 2003-1 C.B. 359, sets forth guidelines for the implementation of the provision for a waiver of the 60-day rollover period described in section 644 of EGTRRA.

Rev. Proc. 2011-49, 2011-44 I.R.B. 608, contains the Service's master and prototype (M&P) and volume submitter program procedures for the pre-approval of pension, profit-sharing and annuity plans.

Rev. Proc. 2013-22, 2013-18 I.R.B. 985, as modified by Rev. Proc. 2014-28, 2014-16 I.R.B. 944, contains the Service's procedures for issuing opinion and advisory letter for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans).

Rev. Proc. 2015-6, this Bulletin, provides procedures for issuing determination letters on the qualified status of employee plans under §§ 401(a), 403(a), 409, and 4975(e)(7).

C. Procedures applicable to Employee Plans actuarial matters

Rev. Proc. 90-49, 1990-2 C.B. 620, modifies and replaces Rev. Proc. 89-35, 1989-1 C.B. 917, in order to extend the effective date to contributions made for plan years beginning after December 31, 1989, to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special rule under which certain de minimis nondeductible employer contributions to a qualified defined benefit plan may be returned to the taxpayer without a formal ruling or disallowance from the Service.

Rev. Proc. 2000-41, 2000-2 C.B. 371, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by § 412(c)(5) of the Code and section 302(c)(5) of ERISA.

Rev. Proc. 2008-62, 2008-42 I.R.B 935, sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the use of planspecific substitute mortality tables in accordance with section 430(h)(3)(C) of the Code and section 303(h)(3)(C) of the Employee Retirement Income Security Act of 1974 (ERISA), as amended.

Rev. Proc. 2010-52, 2010-52 I.R.B. 927, describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with section 431(d) of the Code.

D. Procedures applicable to Exempt Organizations matters only

Rev. Proc. 80-27, 1980-1 C.B. 677, as modified by Rev. Proc. 96-40, 1996-2 C.B. 301, provides procedures under which recognition of exemption from federal income tax under § 501(c) may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption.

Rev. Proc. 2015-9, in the next Bulletin, will set forth any applicable revised procedures with regard to applications for recognition of exemption from federal income tax under §§ 501 (other than on Form 1023-EZ) and 521. Rev. Proc. 2015-10, next Bulletin, sets forth procedures with regard to changes of foundation classification.

Rev. Proc. 2015-5, in this Bulletin, will set forth any applicable revised procedures with regard to applications for recognition of exemption from federal income tax under § 501 on Form 1023-EZ.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Superseding Rev. Proc. 2014-8 .
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2014-30741
  • Tax Analysts Electronic Citation
    2015 TNT 1-12
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