EO Determination Letter Procedures Consolidated and Updated

The IRS has published (Rev. Proc. 2017-5, 2017-1 I.R.B. 230) revised procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations Rulings and Agreements, including exempt status and private foundation status. Rev. Proc. 2017-5 also provides guidance on the exhaustion of administrative remedies and on applicable user fees for requesting determination letters.

The IRS previously released separate revenue procedures for issuing determination letters in general, on exempt status, on private foundation status, and on user fees ( Rev. Proc. 2016-4, Rev. Proc. 2016-5, Rev. Proc. 2016-8, and Rev. Proc. 2016-10). Those procedures that apply to exempt organizations are now consolidated under Rev. Proc. 2017-5 and those 2016 revenue procedures, as well as Rev. Proc. 2016-32, are superseded.