Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • T.D. 9559
  • INCOME TAX
    • Rev. Rul. 2012-1
    • T.D. 9559
    • REG-149625-10
  • EXEMPT ORGANIZATIONS
    • Rev. Proc. 2012-9
    • Rev. Proc. 2012-10
  • ADMINISTRATIVE
    • T.D. 9559
    • Notice 2012-1
    • Rev. Proc. 2012-12
    • Announcement 2012-2
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9559
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • Effective/Applicability Date
      • Special Analyses
      • FINAL REGULATORY FLEXIBILITY ANALYSIS
    • Adoption of Amendments to the Regulations
      • Part 300—USER FEES
    • Drafting Information
  • Rev. Rul. 2012-1
    • ISSUES
    • FACTS
    • LAW
    • ANALYSIS
      • Lease liability
      • Service Contract Liability
    • HOLDINGS
    • APPLICATION
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2012-1
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 2. STANDARD MILEAGE RATES
    • SECTION 3. BASIS REDUCTION AMOUNT
    • SECTION 4. MAXIMUM STANDARD AUTOMOBILE COST
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-9
    • SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
      • Description of terms used in this revenue procedure
      • Updated annually
    • SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES
      • Rev. Proc. 2011-9 is superseded
      • Related revenue procedures
      • What changes have been made to Rev. Proc. 2011-9?
    • SECTION 3. WHAT ARE THE PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS?
      • In general
      • User fee
      • Form 1023 application
      • Form 1024 application
      • Letter application
      • Form 1028 application
      • Form 8871 notice for political organizations
      • Requirements for a substantially completed application
      • Terrorist organizations not eligible to apply for recognition of exemption
    • SECTION 4. WHAT ARE THE STANDARDS FOR ISSUING A DETERMINATION LETTER OR RULING ON EXEMPT STATUS?
      • Exempt status must be established in application and supporting documents
      • Determination letter or ruling based solely on administrative record
      • Exempt status may be recognized in advance of actual operations
      • No letter if exempt status issue in litigation or under consideration within the Service
      • Incomplete application
      • Even if application is complete, additional information may be required
      • Expedited handling
      • May decline to issue group exemption
    • SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?
      • EO Determinations issues a determination letter in most cases
      • Certain applications referred to EO Technical
      • Technical advice may be requested in certain cases
      • Technical advice must be requested in certain cases
    • SECTION 6. WITHDRAWAL OF AN APPLICATION
      • Application may be withdrawn prior to issuance of a determination letter or ruling
      • § 7428 implications of withdrawal of application under § 501(c)(3)
    • SECTION 7. WHAT ARE THE PROCEDURES WHEN EXEMPT STATUS IS DENIED?
      • Proposed adverse determination letter or ruling
      • Appeal of a proposed adverse determination letter issued by EO Determinations
      • Protest of a proposed adverse ruling issued by EO Technical
      • Final adverse determination letter or ruling where no appeal or protest is submitted
      • How EO Determinations handles an appeal of a proposed adverse determination letter
      • Consideration by the Appeals Office
      • If a protest of a proposed adverse ruling is submitted to EO Technical
      • An appeal or protest may be withdrawn
      • Appeal or protest and conference rights not applicable in certain situations
    • SECTION 8. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS AND RULINGS
      • Disclosure of applications, supporting documents, and favorable determination letters or rulings
      • Disclosure of adverse determination letters or rulings
      • Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)
      • Disclosure to State officials of information about § 501(c)(3) applicants
    • SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL
      • Determination letters may be reviewed by EO Technical to assure uniformity
      • Procedures for cases where EO Technical takes exception to a determination letter
    • SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428
      • Actual controversy involving certain issues
      • Exhaustion of administrative remedies
      • Not earlier than 270 days after seeking determination
      • Service must have reasonable time to act on an appeal or protest
      • Final determination to which § 7428 applies
    • SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
      • Effective date of exemption
      • Reliance on determination letter or ruling
    • SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
      • Revocation or modification of a determination letter or ruling may be retroactive
      • Appeal and conference procedures in the case of revocation or modification of exempt status letter
    • SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 14. EFECTIVE DATE
    • SECTION 15. PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-10
    • SECTION 1. PURPOSE AND SCOPE
    • SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2011-10?
    • SECTION 3. BACKGROUND
    • SECTION 4. DETERMINATIONS OF FOUNDATION STATUS
    • SECTION 5. APPLICABILITY OF ANNUAL REVENUE PROCEDURES
    • SECTION 6. GENERALLY NO NEW DETERMINATION LETTER IF SAME STATUS IS SOUGHT
    • SECTION 7. FORMAT OF REQUEST
    • SECTION 8. REQUESTS BY NONEXEMPT CHARITABLE TRUSTS
    • SECTION 9. DETERMINATIONS OPEN TO PUBLIC INSPECTION
    • SECTION 10. NOT APPLICABLE TO PRIVATE FOUNDATION TERMINATIONS UNDER § 507 OR CHANGES OF STATUS PURSUANT TO EXAMINATION
    • SECTION 11. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 12. EFFECTIVE DATE
    • SECTION 13. PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
  • Rev. Proc. 2012-12
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. ACCREDITING ORGANIZATIONS
    • SECTION 5. CONTINUING EDUCATION PROVIDERS
    • SECTION 6. PAPERWORK REDUCTION ACT
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-149625-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATE:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • 1. Segregation and Aggregation — Statute, Legislative History, and Current Regulations
      • 2. Notice 2010-49
      • Explanation of Provisions
      • 1. Overview
      • 2. Proposed Revisions
      • A. Inapplicability of the Segregation Rules to Certain Secondary Transfers
      • B. Inapplicability of the Segregation Rules to Certain Redemptions
      • C. Inapplicability of the Segregation Rules to 5-Percent Entities in Certain Circumstances
      • D. Clarification of §1.382-2T(j)(3)
      • E. Small Issuance and Cash Issuance Exceptions
      • F. Coordinated Acquisitions
      • Special Analyses
      • Comments and Request for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2012-2
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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