Rev. Proc. 56-8

1. There has been delegated to each District Director of Internal Revenue the authority to issue, in response to taxpayers' written requests and in accordance with applicable instructions, determination letters under the provisions of the Internal Revenue Code of 1954 with respect to:

(a) Initial qualification of stock bonus, pension, profit-sharing and annuity plans under section 401(a);

(b) Initial exemption from Federal income tax under section 501(a) of trusts forming a part of such plans, provided that the application of the provisions of section 503 or 511, relating to prohibited transactions and unrelated business income tax, respectively, is not involved;

(c) Amendments, curtailments, or terminations of such plans and trusts;

(d) Effect on qualification of such plans and exempt status of such trusts of investments of trust funds in the stocks or securities of the employer;

(e) Exemption from Federal income tax under section 501(a) of organizations described in section 501(c) and (d), provided that such requests for exemption are of a routine nature in which the application of the provisions of section 501 to the facts shown on the exemption application is clear and does not present involved or questionable issues; and, further, provided that any such request does not involve the application of the provisions of sections 502, 503, 504, or 511 relating to (1) feeder organizations, (2) prohibited transactions, (3) denial of exemption, and (4) unrelated business income tax, respectively; and

(f) Exemption from Federal income tax under section 521(a) of organizations described in section 521(b), provided that the taxpayer's request for exemption is of a routine nature in which the application of the provisions of section 521 to the facts shown on the exemption application is clear and does not present involved or questionable issues.

2. For the general procedures applicable to the above delegation, see Rev. Rul. 32, C. B. 1953-1, 265; Rev. Rul. 54-164, C. B. 1954-1, 88; and Rev. Rul. 54-172, C. B. 1954-1, 394.

3. The provisions of this Revenue Procedure are effective as of January 23, 1956.

²² This Revenue Procedure is based on Commissioner Delegation Order No. 17 (21 F. R. 823), appearing on page 1012 of this Bulletin.