On August 10, the IRS released Announcement 2009-62, to provide procedures that a Code Section 509(a)(3) supporting organization may use to request a change in its public charity classification. This will apply to organizations that want to request a change in classification from a 509(a)(3) supporting organization to a 509(a)(1) or (a)(2) organization. A written request must be filed meeting certain criteria for a determination as to public charity status. The Announcement supersedes a 2006 announcement on the issue. Regulations issued in September 2008 implementing revisions of Form 990 change the public support computation period from the four years before the tested year to a five-year period that includes the tested year. The new regulations also change the accounting method for calculating public support. Pursuant to Announcement 2009-62, the IRS will no longer expedite classification changes unless the request satisfies criteria described in Rev. Proc. 2009-4. Organizations will receive a determination letter in response to their request for reclassification, and there is no user fee for the letter.