In Rev. Proc. 2008-9, the IRS has outlined procedures for issuance of determination letters and rulings on the tax-exempt status of organizations. The revenue procedure applies to all organizations other than those subject to Rev. Proc. 2008-6 on pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans. It notes that processing of determination letter applications is now centralized in IRS’s exempt organizations determinations office and district offices no longer exist. Still, some applications may be processed in other offices or referred to the exempt organizations technical unit. A determination letter is a written statement issued by the exempt organizations unit or an appeals office in response to an application for recognition of exemption from federal income tax under §§ 501 and 521. The procedure also addresses revocation or modification of determination letters or rulings and offers guidance on exhaustion of administrative remedies for purposes of obtaining a declaratory judgment.