Rp 2014-8

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2014 – 8
TABLE OF CONTENTS
SECTION 1. PURPOSE ...........................................................................................................................................................................................243
SECTION 2. CHANGES ..........................................................................................................................................................................................243
SECTION 3. BACKGROUND.................................................................................................................................................................................243

.01 Legislation authorizing user fees ............................................................................................................................................243
.02 Related revenue procedures ....................................................................................................................................................243
SECTION 4. SCOPE.................................................................................................................................................................................................243

.01
.02
.03
.04

Requests to which user fees apply..........................................................................................................................................243
Requests and other actions that do not require the payment of a user fee...........................................................................243
Exemptions from the user fee requirements...........................................................................................................................244
Compliance and Correction Fees ............................................................................................................................................244

SECTION 5. DEFINITIONS ...................................................................................................................................................................................244
SECTION 6. FEE SCHEDULE...............................................................................................................................................................................245

EMPLOYEE PLANS USER FEES
.01 Letter ruling requests...............................................................................................................................................................245
.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPS, SIMPLE IRAs,
SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs ......................................................................................................245
.03 Opinion letters on master and prototype plans ......................................................................................................................245
.04 Advisory letters on volume submitter plans...........................................................................................................................246
.05 Determination letters ...............................................................................................................................................................246
.06 Opinion letters on § 403(b) prototype plans ..........................................................................................................................247
.07 Advisory letters on § 403(b) volume submitter plans ...........................................................................................................247
EXEMPT ORGANIZATIONS USER FEES
.08 Letter rulings............................................................................................................................................................................247
.09 Determination letters and requests for group exemption letters............................................................................................247
.10 Summary of Exempt Organization Fees.................................................................................................................................248
SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.........................249

.01 Matters handled by EP or EO Technical................................................................................................................................249
.02 Matters handled by EP or EO Determinations.......................................................................................................................249
SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES..........250

.01
.02
.03
.04
.05

Requests
Requests
Requests
Requests
Requests

involving several offices..........................................................................................................................................250
involving several fee categories ..............................................................................................................................250
involving several issues ...........................................................................................................................................250
involving several unrelated transactions .................................................................................................................250
for separate letter rulings for several entities .........................................................................................................250

SECTION 9. PAYMENT OF FEE..........................................................................................................................................................................250

.01 Method of payment .................................................................................................................................................................250
.02 Transmittal forms ....................................................................................................................................................................250
.03 Effect of nonpayment or payment of incorrect amount.........................................................................................................250
SECTION 10. REFUNDS .........................................................................................................................................................................................251

.01 General rule .............................................................................................................................................................................251
.02 Examples..................................................................................................................................................................................251
SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE..........................................................................................................252
SECTION 12. EFFECT ON OTHER DOCUMENTS..........................................................................................................................................252
SECTION 13. EFFECTIVE DATE.........................................................................................................................................................................252
SECTION 14. PAPERWORK REDUCTION ACT..............................................................................................................................................252
APPENDIX.................................................................................................................................................................................................................253

January 2, 2014

242

Bulletin No. 2014 –1

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; and requests for administrative scrutiny determinations under Rev. Proc.
93–41, 1993–2 C.B. 536.
SECTION 2. CHANGES
.01 In general. This revenue procedure
is a general update of Rev. Proc. 2013– 8,
2013–1 I.R.B. 237. In addition to minor
revisions, such as updating references, the
following changes have been made:
.02 Section 5 has been modified to include
definitions for § 403(b) pre-approved plans.
.03 Sections 6.01(6), (8) and (11) have
been deleted and the remaining sections
have been renumbered. Rulings requested
under these categories will continue to be
processed under the “All other letter rulings” category.
.04 Deleted subcategories (a), (b) and (c)
under section 6.01(14). Rulings requested
under these categories will continue to be
processed under the “All other letter rulings” category.
.05 Updated user fee amounts for various employee plan user fees. The following fee changes have been made:
(a) Changed $ 12,000 to $ 16,000 in
section 6.03(1)(a)
(b) Changed $ 1,000 to $ 2,000 in
section 6.03(1)(b)
(c) Changed $ 300 to $ 400 in section
6.03(2)
(d) Changed $ 12,000 to $ 14,000 in
section 6.03(4)(a)
(e) Changed $ 9,500 to $ 11,000 in
section 6.03(4)(b)
(f) Changed $ 12,000 to $ 14,000 in
section 6.04(1)(a)
(g) Changed $ 9,500 to $ 11,000 in
section 6.04(1)(b)
(h) Changed $ 12,000 to $ 16,000 in
section 6.04(2)(a)
(i) Changed $ 1,000 to $ 2,000 in section 6.04(2)(b)
(j) Changed $ 300 to $ 400 in section
6.04(3)
(k) Changed $ 300 to $ 500 in section
6.05(1)(b)

Bulletin No. 2014 –1

Note: Form 8717, User Fee for Employee
Plan Determination Letter Request, (Rev.
February 2013) and Form 8717–A, User Fee
for Employee Plan Opinion or Advisory Letter
Request, (Rev. February 2013) have not yet
been revised to reflect the most recent changes
to user fees provided in this revenue procedure. Until the forms are revised, include the
most recent version of Form 8717 or Form
8717–A (Rev. February 2013), as applicable,
but include the current user fee under the fee
schedule provided in this revenue procedure,
along with the rest of the letter application.
.06 Added Section 6.06, Opinion Letters on § 403(b) Prototype Plans.
.07 Added Section 6.07, Advisory Letters on § 403(b) Volume Submitter Plans.
.08 Renumbered sections 6.06 through
6.08 under Exempt Organization User
Fees as sections 6.08 through 6.10.
.09 Section 6.08 is modified so there is
a single fee for all letter rulings.
.10 Section 6.08 is modified to delete
the reference to qualified subsidiaries of
§ 501(c)(25) organizations.
.11 Eliminated the user fee for accounting method changes.
.12 Eliminated the user fee for accounting period changes.
.13 Added section 7.01(4) to reflect that
requests for opinion and advisory letters for
§ 403(b) pre-approved plans should be submitted to the Service’s McPherson Station,
Washington, D.C., P.O. Box, and renumbered the remaining section.
.14 Added section 9.04 to reflect that
the payment of user fees for Employee
Plan Determination applications may be
paid utilizing www.pay.gov.
.15 Appendix B is modified to add Rev.
Proc. 2013–22, which contains the Service’s
procedures for issuing opinion and advisory
letters for § 403(b) pre-approved plans (that
is, § 403(b) prototype plans and § 403(b)
volume submitter plans).
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

243

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, or an administrative scrutiny
determination 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. Further, administrative scrutiny determination user fees, described in Rev. Proc.
93–41, are collected through the user fee program described in this revenue procedure. Requests to which a user fee or an administrative
scrutiny determination 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. 2014 – 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, wordfor-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 let-

Sec. 4.02
January 2, 2014

ters 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 user 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
United States for purposes of any provision of
the Code except for § 7528.

(2) Requests as to whether a worker is an
employee for federal employment taxes and
federal income tax withholding purposes
(chapters 21, 22, 23, 23A, and 24 of subtitle C
of the Code) submitted on Form SS–8, Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax
Withholding, or its equivalent. Such a request
may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine
whether an employer-employee relationship
exists. See section 6.12 of Rev. Proc. 2014–6.
In that case, although no user fee applies to the
request submitted on Form SS–8, the applicable user fee must be paid in connection with
the application for determination on the plan’s
qualification.
(3) 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
Administrative scrutiny determination
Rev. Proc. 93–41
Adoption agreement
Rev. Procs. 2011–49, 2013–22
Advisory letter
Rev. Procs. 2011–49, 2013–22, 2014–6
Basic plan document
Rev. Procs. 2011–49, 2013–22
Determination letter
Rev. Procs. 2014–6, 2014–9
Dual-purpose IRA
Rev. Procs. 98–59, 2010–48
Group exemption letter
Rev. Proc. 80–27
Information letter
Rev. Proc. 2014–4
Letter ruling
Rev. Proc. 2014–4
Mass submitter
Rev. Procs. 87–50, 2011–49, 2013–22
Mass submitter plan
Rev. Procs. 2011–49, 2013–22
Master plan
Rev. Proc. 2011–49
Minor modification / modifier
Rev. Procs. 87–50, 2011–49, 2013–22
Opinion letter
Rev. Procs. 2011–49, 2013–22, 2014–4
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
Staggered Remedial Amendment Period
Rev. Proc. 2007–44
Substitute mortality table
Rev. Proc. 2007–37
Volume submitter lead specimen plan
Rev. Proc. 2011–49
Volume submitter plan
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

Sec. 5
January 2, 2014

244

Bulletin No. 2014 –1

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
(2) Change in plan year (Form 5308)
(3) Five-Year Automatic Extension of the Amortization Period
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.
(4) Certain waivers of 60-day rollover period
(a) Rollover less than $50,000
(b) Rollover equal to or greater than $50,000 and less than $100,000
(c) Rollover equal to or greater than $100,000
(5) Change in funding method
(6) Change in accounting method
(7) Letter ruling request on Roth IRA Recharacterization
(8) Approval to become a nonbank trustee (see §1.408–2(e) of the Income Tax Regulations)
(9) Substitute mortality table under Rev. Proc. 2007–37
(10) Waiver of minimum funding standard or excise tax of $1,000,000 or more (§ 412(d),
4971(b) or 4971(f))
(11) All other letter rulings
.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,
or Roth IRA, per plan document, new or amended
(2) Sponsoring organization’s word-for-word identical 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 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 document new or amended
(5) Assumption of sponsorship of an approved prototype 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.
Note: Form 8717–A (Rev. February 2013) has not been revised to reflect current user fees proivded in this
revenue procedure. Until the form has been revised, include the current user fee specified in this revenue
procedure, and the Form 8717–A (Rev. February 2013), along with the rest of the letter application.
(1) Mass submitter M & P plan
(a) per basic plan document, new or amended, with one adoption agreement
(b) per each additional adoption agreement
(2) Sponsor’s word-for-word identical adoption of M & P mass submitter’s basic plan document
(or an amendment thereof), per adoption agreement
(3) Sponsor’s minor modification of M & P mass submitter’s basic plan document, per adoption agreement
(4) Non-mass submitter M & P plan
(a) per basic plan document, new or amended, with one adoption agreement
(b) per each additional adoption agreement

Bulletin No. 2014 –1

245

$1,000
$1,000
$1,000

$500
$1,500
$3,000
$4,000
$4,000
$4,000
$20,000
$14,500
$14,500
$10,000

$3,000
$200

$750
$4,500
$200

$16,000
$2,000
$400
$1,000
$14,000
$11,000

Sec. 6.03
January 2, 2014

(5) M & P mass submitter’s request for an opinion 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, 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
(8) Mass submitter or non-mass submitter sponsor per 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.
Note: Form 8717–A (Rev. February 2013) has not yet been revised to reflect current user fees provided in this revenue
procedure. Until the form has been revised, include the current user fee specified in this revenue procedure, and the
Form 8717–A (Rev. February 2013), along with the rest of the letter application.
(1) Volume submitter specimen plan (non mass submitter)
(a) with no or one adoption agreement
(b) per additional adoption agreement
(2) Volume submitter mass submitter specimen plan
(a) with no or one adoption agreement
(b) per each additional adoption agreement
(3) Volume submitter specimen plan that is word-for-word identical to a mass submitter specimen plan
(4) Assumption of sponsorship of an approved volume 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 an approved volume submitter specimen plan, per basic plan
document
(6) Mass submitter or non-mass submitter practitioner 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 Employee Benefit Plan)
(b) Form 5307 (Application for Determination for Adopters of Modified Volume Submitter Plans)
Note: Form 8717 (Rev. February 2013) has not yet been revised to reflect a change in user fee (specifically, the change
in user fee for submitting a Form 5307). Until Form 8717 has been revised, an application on a Form 5307 should
include the current user fee specified in this revenue procedure, along with the Form 8717 (Rev. February 2013).
(c) Form 5310 (Application for Determination for Terminating Plan)
(d) Multiple employer plans (Form 5300):
(i) 2 to 10 Forms 5300 submitted
(ii) 11 to 99 Forms 5300 submitted
(iii) 100 to 499 Forms 5300 submitted
(iv) Over 499 Forms 5300 submitted
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
(ii) 11 to 99 participating employers
(iii) 100 to 499 participating employers
(iv) Over 499 participating employers
Note: Effective for applications filed on or after February 1, 2012, in the case of plans under a five-year remedial
amendment cycle (other than terminating plans), and May 1, 2012, in the case of terminating plans and plans under a
six-year remedial amendment cycle, the Service’s review of a plan filed for a determination letter will not consider and a
determination letter generally may not be relied on with respect to whether the plan satisfies the requirements of section
401(a)(4) or (26) or section 410(b). See Rev. Proc. 2014–6.

Sec. 6.05
January 2, 2014

246

$1000
$300
None
$1,000

$14,000
$11,000
$16,000
$2,000
$400
$300
None
$ 1,000

$2,500
$500

$2,000
$3,000
$3,000
$15,000
$15,000

$3,000
$3,000
$15,000
$15,000

Bulletin No. 2014 –1

(2) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326, Rev. Rul. 2004–67,
2004–2 C.B. 28, Rev. Rul. 2011–1, 2011–2 I.R.B. 251. 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 agreement
(b) per each additional adoption agreement
(2) Section 403(b) prototype plan of a word-for-word 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 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 agreement
(b) per each additional adoption agreement
(5) Assumption of sponsorship of an approved § 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 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
(b) per additional adoption agreement
(2) Section 403(b) volume submitter mass submitter specimen plan
(a) with no or one adoption agreement
(b) per each additional adoption agreement
(3) Section 403(b) volume submitter specimen plan of a word-for-word identical adopter of a
mass submitter specimen plan
(4) Assumption of sponsorship of an approved § 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 approved § 403(b) volume submitter
specimen plan, per specimen plan
EXEMPT ORGANIZATIONS USER FEES
.08 All Letter rulings.
.09 Determination letters and requests for group exemption letters
(1) Application (whether an initial application or an application for reinstatement) for
exemption under § 501 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.
(2) Application (whether an initial application or an application for reinstatement) for
exemption from organizations otherwise described in paragraph (1) of this section 6.09 whose
actual or anticipated gross receipts exceed the $10,000 average annually.

Bulletin No. 2014 –1

247

$1,000

$12,000
$1,000
$300

$1,000

$12,000
$9,500
$300

None

$12,000
$9,500
$12,000
$1,000
$300
$300

None

$10,000
$400

$850

Sec. 6.09
January 2, 2014

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.
(3) Group Exemption letters
Note: An additional user fee under (1) or (2) above is also required when a central
organization submits an initial application for exemption with its request for a group
exemption letter.
(4) Canadian registered charities
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.

$3,000

None

.10 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.
ISSUE

TECHNICAL OFFICE

USER FEE

Section 514(b)(3) Neighborhood Land Use Rule
Section 4943(c)(7) extensions of disposal period
Section 6104(d)(4) harassment campaign letter Rulings

None
$10,000
None

ISSUE
Accounting method changes (Form 3115)
Accounting period changes (Form 1128)
Application (whether an initial application or application
for reinstatement) for recognition of exemption
Reduced user fee for organizations described in section
6.09(1)
Group exemption letters
Confirmation of exemption (to replace lost exempt status
letter, and to reflect name and address changes)
Reclassification of private foundation 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 connection with applications for recognition of exemption

Sec. 6.10
January 2, 2014

DETERMINATIONS OFFICE

USER FEE
None
None
$850
$400
$3,000
None
$400

None

248

Bulletin No. 2014 –1

Section 507 terminations — advance ruling under
§ 507(b)(1)(B) and notice under § 507(a)(1) or
507(b)(1)(B)
Section 4942(g)(2) set asides — advance approval (Form
8940)
Section 4945 advance approval of organization’s grant
making procedures (Form 8940)
Section 4945(f) advance approval of voter registration
activities (Form 8940)
Section 6033 annual information return filing requirements (including a subordinate organization’s change of
filing requirements) (Form 8940)
Unusual grants to certain organizations under
§§ 170(b)(1)(A)(vi) and 509(a)(2) (Form 8940)
User Fee for determination letters under the jurisdiction of
the Determinations Office not otherwise described or covered in this section 6.10.

SECTION 7. MAILING ADDRESS
FOR REQUESTING LETTER
RULINGS, DETERMINATION
LETTERS, ETC.
.01 Matters handled by EP or EO Technical. Requests should be mailed to the appropriate address set forth in this section 7.01.
(1) Employee plans letter rulings under
Rev. Procs. 79–62, 87–50, 90–49, 94–42,
2000–41, 2004–15, 2004–44, 2007–37, or
2014–4:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(2) Employee plans opinion letters under Rev. Procs. 87–50, 97–29, 98 –59, and
2010 – 48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(3) Employee plans administrative scrutiny
determinations under Rev. Proc. 93–41:
Internal Revenue Service
Attention: Administrative Scrutiny
P.O. Box 27063
McPherson Station
Washington, D.C. 20038

Bulletin No. 2014 –1

$400

$1000
$1000
$1000
$400

$400
$400

(4) Employee plans opinion and advisory letters for § 403(b) pre-approved
plans under Rev. Proc. 2013–22.
Internal Revenue Service
Commissioner, TE/GE
Attention: SE:T:EP:RA
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(5) Exempt organizations letter rulings:
Internal Revenue Service
Attention: EO Letter Rulings
P.O. Box 27720
McPherson Station
Washington, D.C. 20038
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: [for Employee Plans, write
“SE:T:EP:RA”] [for Exempt Organizations, write “SE:T:EO:RA”]
1111 Constitution Avenue, N.W. — NCA
Washington, D. C. 20224
.02 Matters handled by EP or EO Determinations Office.

249

(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 method or period; and (e) and
other applications for recognition of qualification or exemption. The address is:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012– 0192
(2) 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

Sec. 7.02
January 2, 2014

(3) 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
(4) 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
201 West Rivercenter Blvd.
Attn: Extracting Stop 312
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. 2014 –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 Division Counsel/Associate

Sec. 9.03
January 2, 2014

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 section 9.04, each request to the
Service for a letter ruling, determination
letter, opinion letter, etc., must be accompanied by a check or money order, pay-

250

able 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 or administrative scrutiny determinations.
.03 Effect of nonpayment or payment of
incorrect amount.
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

Bulletin No. 2014 –1

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.

Bulletin No. 2014 –1

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 a 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 section 11.04(5) of Rev. Proc.
2014 – 4.
(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

251

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

Sec. 10.02
January 2, 2014

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) The taxpayer requests and is
granted relief under § 7805(b) in connection with the revocation in whole or in
part, of a previously issued letter ruling,
determination letter, etc. The fee accompanying the request for relief will be refunded.
(d) In a situation to which section
10.02(1)(e) of this revenue procedure applies, the requester requests reconsidera-

tion 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

If the matter involves primarily:
Employee plans letter ruling requests and all other employee
plans matters handled by EP Technical
Exempt organizations letter ruling requests
Employee plans determination letter requests and opinion letter
and advisory letter requests pursuant to Rev. Proc. 2011–49
Exempt organizations determination letter requests

SECTION 12. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2013– 8 is superseded.
SECTION 13. EFFECTIVE DATE
This revenue procedure is generally effective February 1, 2014, except as otherwise noted. The Exempt Organization
User Fees set forth in sections 6.08, 6.09
and 6.10 are effective January 2, 2014.
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 organi-

Sec. 14
January 2, 2014

Mark for the attention of:
Employee Plans Technical
Exempt Organizations Technical
Manager, EP Determinations Quality Assurance
Manager, EO Determinations Quality Assurance

zation 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

252

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

(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 employee
plans matters, please e-mail Ms. Herrmann at
[email protected]. For exempt organization matters, please e-mail Mr.
Dave Rifkin at [email protected]. Please put
“Question about Rev. Proc. 2014–8” in the
subject line.

Bulletin No. 2014 –1

APPENDIX
Following is a list of revenue procedures requiring payment of a user fee or
an administrative scrutiny determination
user fee.
A. Procedures applicable to both
Employee Plans and Exempt
Organizations
Rev. Proc. 2014 – 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. 75–26, 1975–1 C.B. 722,
sets forth the general procedures of the
Internal Revenue Service for the processing of applications for exemption under
§ 4975(c)(2).
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

Bulletin No. 2014 –1

with regard to opinion letters issued to
sponsoring organizations, including mass
submitters and sponsors of prototype
IRAs.
Rev. Proc. 93– 41, 1993–2 C.B. 536,
sets forth the procedures of the Service
relating to the issuance of an administrative scrutiny determination as to whether a
separate line of business satisfies the requirement of administrative scrutiny
within the meaning of § 1.414(r)– 6.
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, 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. 2014 – 6, this Bulletin, provides procedures for issuing determination letters on the qualified status of employee plans under §§ 401(a), 403(a),
403(b), 409, and 4975(e)(7).
C. Procedures applicable to Employee
Plans actuarial matters
Rev. Proc. 79 – 62, 1979 –2 C.B. 576,
outlines the procedure by which a plan

253

sponsor or administrator may request a
determination that a plan amendment is
reasonable and provides for only de minimis increases in plan liabilities in accordance with § 412(f)(2)(A) of the Code and
§ 304(b)(2)(A) of ERISA.
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. 94 – 42, 1994 –1 C.B. 717,
sets forth a procedure for obtaining approval of an amendment to a qualified
plan that, under § 412(c)(8), reduces the
accrued benefits of plan participants.
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. 2004 –15, 2004 –1 C.B. 490,
sets forth procedures for requesting waivers of the minimum funding standard described in § 412(d) and the issuance of
such waivers by the office of the Director,
Employee Plans, Tax Exempt and Government Entities Division.
Rev. Proc. 2004 – 44, 2004 –2 C.B.
134, outlines the procedure by which a
plan administrator or plan sponsor may
request and obtain approval for an extension of an amortization period in accordance with § 412(e) of the Code and section 304(a) of ERISA.
Rev. Proc. 2007–37, 2007–25 I.R.B.
1433, provides guidelines for requesting
letter rulings for substitute mortality tables for certain defined benefit plans as a
result of section 102 and 112 of the Pension Protection Act of 2006.

January 2, 2014

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

January 2, 2014

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. 2014 –9, in the next Bulletin, will set forth any applicable revised
procedures with regard to applications for

254

recognition of exemption from federal income tax under §§ 501 and 521. Rev.
Proc. 2014 –10, next Bulletin, sets forth
procedures with regard to changes of
foundation classification.

Bulletin No. 2014 –1