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New Process for Supporting Organizations to Change Public Charity Classification

 

The IRS announced modified procedures for reclassifying section 509(a)(3) supporting organizations as public charities. Announcement 2009-62 updates procedures for such requests to be consistent with new regulations eliminating the advance ruling process. In addition, the IRS will no longer automatically process requests from supporting organizations on an expedited basis.

Additional information

Procedures for ruling and determination letters
 


Page Last Reviewed or Updated: January 30, 2012