OK, here is what MM2 says:
FIRE BAT FAMILIARS
If your campaign uses the Improved Familiar feat from Tome and Blood: A Giude to Wizards and Sorcerers, a fire bat is an appropriate improved familiar for a 15th-level or higher arcane spellcaster of the fire subtype. Like other improved familiars, a fire bat familiar provides no special benefits beyond the standard familiar benefits (see Familiars in Chapter 3 of the Player's Handbook).
Where is Improved Familiar now, the DMG? (I don't have it with me at the moment - it's in the car, and Mrs. Boz has the car)
How about, then:
OWL FAMILIARS
If your campaign uses the Improved Familiar feat (see DMG p. xxx), a OWL is an appropriate improved familiar for a 3rd-level or higher arcane spellcaster. Like other improved familiars, a OWL familiar provides no special benefits beyond the standard familiar benefits (see Familiars in Chapter 3 of the Player's Handbook). (An OWL uses its own Spell Resistance or that granted by its master, whichever is higher.)
I think that if other improved familiars don't give skill bonuses and such, then neither should this owl. As for that last sentence, it is only relevant if an improved familiar gets spell resistance from its master.