Earlier this month, the IRS issued Rev. Proc. 2007-52 setting forth procedures for issuing determination letters and rulings on the exempt status of organizations under Sections 501 and 521 of the Internal Revenue Code (IRC), with certain exceptions.  These procedures also apply to revocation or modification of determination letters or rulings and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under IRC Section 7248 (relating to status and classification of organizations under IRC Section 501(c)(3)).  Rev. Proc. 2007-52 updates and supersedes Rev. Proc. 90-27 and supplements Rev. Proc. 76-34.

Related revenue procedures:

Rev. Proc. 80-27 sets forth procedures under which exemption may be granted on a group basis for subordinate organizations affiliated with and under the general supervision and control of a central organization.

Rev. Proc 72-5 provides information for religious and apostolic organizations seeking recognition of exemption under IRC Section 501(d).

Rev. Proc. 2007-4 sets forth general procedures for requests for a determination letter or ruling.

Rev. Proc. 2007-8 sets forth the user fees for requests for a determination letter or ruling.