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IRS in Revenue Procedure 2011-9 outlines procedures for issuance of determination letters and rulings on the tax-exempt status of organizations. IRS says the procedure applies to all organizations other than those subject to Rev. Proc. 2011-6 on pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans. The revenue procedure notes that processing of exempt organization applications is now centralized in Cincinnati; district offices for EO determinations no longer exist.
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