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Rev. Proc. 63-30


Rev. Proc. 63-30; 1963-2 C.B. 769

DATED
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Citations: Rev. Proc. 63-30; 1963-2 C.B. 769

Superseded by Rev. Proc. 67-3

Rev. Proc. 63-30

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to modify the procedure prescribed in Revenue Procedure 62-30, C.B. 1962-2, 512, as it pertains to the issuance of rulings or determination letters to organizations requesting exemption under section 501 of the Internal Revenue Code of 1954.

SEC. 2. FILING APPLICATIONS FOR EXEMPTION.

.01 An organization claiming exemption under section 501 or section 521 of the Code is required to file an application for exemption with the District Director of Internal Revenue, for the district where it would otherwise be required to file a tax return, unless it has already obtained a ruling or determination letter holding it exempt from Federal income tax. Any application received in the National Office or in a district office other than as provided above will be forwarded, without any action thereon, to the appropriate district office.

.02 Requests other than in the form of an application for exemption, involving the provisions of section 502 of the Code relating to feeder corporations, section 503 of the Code relating to prohibited transactions, section 504 of the Code relating to accumulation of income, or sections 511 through 515 of the Code relating to unrelated business income, should be forwarded to the Commissioner of Internal Revenue, Washington, D.C., 20224. In this connection see section 5 of Revenue Procedure 62-30, supra, and Revenue Procedure 62-28, C.B. 1962-2, 496.

.03 A determination letter or ruling will be issued to an organization claiming exemption as an organization described in one of the various subsections of section 501(c) of the Code, provided it is affirmatively shown in its exemption application and supporting documents that the organization is organized and has been or will be operated for exempt purposes.

.04 A determination letter or ruling will be issued in advance of operations provided an organization can describe in sufficient detail its proposed operations to permit a conclusion that they will be clearly exempt within the requirements of the particular section of the law under which exemption is claimed. A mere restatement of an organization's purposes or a statement that proposed activities will be in furtherance of such purposes will not satisfy the requirements of this section for an advance ruling. Where the Internal Revenue Service considers it warranted, because of the facts or circumstances of a particular case, a record of actual operations may be required before a determination letter or ruling is issued.

.05 Where the facts establish that the organization meets the requirements of this section, the District Director is authorized to issue a determination letter. Where the facts, although persuasive of the conclusion that the requirements have been met, present involved or questionable issues, the application will be classified as a National Office case.

.06 The provisions of this Revenue Procedure do not limit the authority of a District Director to make tentative determinations with respect to exemption of an organization from other Federal taxes (such as exemption from the admissions tax). Thus, a District Director may make a tentative determination whether an organization is exempt from other Federal taxes even though a determination may not be made with respect to Federal income tax.

SEC. 3. EFFECT ON OTHER DOCUMENTS.

Section 2 and Section 4 of Revenue Procedure 62-30, supra, and subsections 7 and 9 of Section 4.01 of Revenue Procedure 62-32, C.B. 1962-2, 527, are superseded.

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