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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 8. Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 1)

21.3.8  Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 1)

21.3.8.4 
Disclosure

21.3.8.4.4 
Disclosure - Government Entities

21.3.8.4.4.3  (10-01-2009)
Disclosure Requirements for Indian Tribal Governments (ITG)

  1. ITG account and/or entity (EIN and address) information is not disclosable to unauthorized third parties.

  2. Verbal confirmation that an entity is a federally-recognized Indian Tribal Government (ITG) can be provided to an unauthorized third party if the tribe is listed in Rev. Proc. 2008-55 (or its successor). A person legally entitled to receive an ITG affirmation letter must be able to:

    1. Provide the EIN of the tribe

    2. Provide the name and address of the tribe exactly as it appears on our records, and

    3. Positively assert that he/she is a tribal council member and legally authorized to receive the letter

    Note:

    If disclosure cannot be verified, the letter can be mailed to the current address of record.

21.3.8.5  (10-01-2006)
General Telephone Guidelines

  1. This section provides guidance for providing quality customer service in answering telephone inquiries and for transferring customers when appropriate.

21.3.8.5.1  (10-01-2006)
Telephone Guidelines

  1. This subsection serves as a guide for performing tasks involved in answering telephone calls.

21.3.8.5.1.1  (10-01-2009)
Communication Skills

  1. The Internal Revenue Service Restructuring and Reform Act of 1998, Section 3705(a), provides identification requirements for all IRS employees working tax-related matters.

  2. You must provide the following information in a professional and courteous manner when you communicate with a customer by telephone, correspondence, or face to face:

    • Your title (e.g., Mr., Mrs., Ms., Miss), last name, and identification (ID/Badge) number, OR

    • Your first name, last name, and identification (ID/Badge) number

      Note:

      The Smart Identification (SmartID) card is a standardized identification card for federal employees and contractors and has a 10-digit number string called a Personal Identification (PID) Number printed on the front of the card. The last seven-digits of the PID will serve the same purpose as the badge number on IRS’ legacy ID and will be used in the same manner.

  3. Follow the steps described in paragraphs (4) through (10) below to ensure that you are providing quality service.

  4. Greet the customer:

    • Follow the guidelines outlined in IRM 21.3.8.5.1.1(2) above.

    • If the caller asks you to repeat your name and identification number, do so courteously and professionally.

    • Speak to the customer in a pleasant manner indicating a willingness to help by using an appropriate phrase such as "May I help you?" or "How can I help you?"

  5. Communicate with the caller in a professional manner during the contact:

    • Provide an appropriate response to the caller’s opening statement.

    • Deal with the caller’s feelings (if appropriate), noticeable through tone, voice inflection, and rate of speech.

      Note:

      Whereas you should exhibit patience with customers, you are not expected to be subjected to abusive language. If the customer is being abusive, explain that you are willing to help and request that the caller remain calm in order to resolve the issue. If the customer continues with the abusive language, explain that if the caller does not discontinue the abusive language, the call will be terminated. If the caller continues the abusive language, terminate the call and inform your manager.

    • Adjust your choice of words to the customer's level of understanding. DO NOT "talk down" to the customer.

    • Avoid technical jargon. Phrases and abbreviations that are second nature to you are foreign words to the customer.

    • Control the conversation by keeping the customer on track and avoiding extraneous dialogue.

  6. Target the caller’s question:

    • Ask the appropriate questions to determine the nature of the inquiry.

    • Use appropriate paraphrasing showing you comprehend and have identified the question.

  7. Verify disclosure (as appropriate). See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for the guidelines to follow.

  8. Get the necessary facts:

    • Use a purpose statement, if necessary, to prevent a feeling of being interrogated (e.g., "I need to ask you a series of questions to verify I understand your issue" ).

    • Ask questions pertinent to the inquiry. The information solicited must be necessary to answer the customer's inquiry.

    • Record the facts on paper, a job aid, or other methods to help you remember specific details.

  9. Provide assistance:

    • Provide accurate and complete information, which includes giving a correct and complete technical answer. When a caller asks a specific technical question, provide a complete answer that is within the scope of your application or offer to prepare an appropriate referral (e.g., TTG transfer, Form 4442, or R-Mail). When providing a technical answer, cite the appropriate reference that supports the answer provided (e.g., publications, instructions to a form, revenue rulings, and revenue procedures). Citing an appropriate reference while speaking to the customer ensures that the information/answer provided is accurate. Additionally, by confirming the reference, we are educating the customer.

      Note:

      Do not simply refer the caller to form instructions or to a publication in lieu of providing a direct answer (or in lieu of preparing a referral) when she/he has a specific question, unless the question is broader in nature, e.g., "Do you have any publications that discuss applying for tax exempt status?"

    • When referring the customer to the appropriate reference, explain to the caller how to obtain forms/pubs via the self-help method, the IRS Web site, or if the caller prefers, place an order on his/her behalf.

    • Provide all information/guidance the customer needs to avoid another contact on the same issue.

    • While addressing the caller’s issue, if an unresolved secondary issue is discovered, take the appropriate steps to address the issue (e.g., penalty abatement, old advance ruling, entity/submodule perfections, etc.)

      Note:

      This does not include contacting the organization about issues such as presumption of private foundation status or an expired advance ruling period if these issues are identified while performing research in the course of responding to an unauthorized third party.

    • Use appropriate hold procedures. Only place the caller on hold if you need to research information that is not readily available. You must provide a reason for placing the caller on hold, ask for permission, and wait for a response. Check back with the caller on hold at appropriate intervals. Thank him/her for holding.

    • As necessary, advise of appropriate time frames, identify situations that should be handled by the Taxpayer Advocate Service (TAS), or use appropriate referral procedures (Form 4442, R-Mail). See IRM 21.3.8.8.6, "Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance ," for additional information.

  10. Close the conversation:

    1. Verify the caller’s comprehension by asking if he/she understands the information given.

    2. Conclude the contact courteously by thanking the caller for calling and/or apologizing if the Service has made an error.

  11. When the call deals with IRS issues that are not handled in the TE/GE telephone operations:

    1. Apologize to the caller and advise him/her we do not handle/answer the issue in our area.

    2. Advise the caller of the appropriate area (individual tax area, business tax area, etc.) that handles the issue.

    3. If a referral can be made via Telephone Transfer Guide, advise the caller you can transfer him or her to the appropriate area. Post-route the caller to the appropriate area using the Telephone Transfer Guide.

    4. If the referral cannot be made via Telephone Transfer Guide (Martinsburg, FSLG Management Assistants, etc.), provide the caller the appropriate information.

  12. When the call deals with issues that are not IRS issues:

    1. Apologize to the caller and advise him/her the issue is not an IRS issue.

    2. Where appropriate, provide a courtesy referral to the caller (e.g., "You will need to check with your State corporate records/State sales tax area etc." ).

  13. If the caller asks to record the call, advise the caller that he/she cannot record the call. See IRM 21.1.1.10, "Contact Recording."

21.3.8.5.1.2  (03-06-2007)
Hearing Impaired Customers and TDD Equipment

  1. Hearing impaired customers with Telephonic Devices for the Deaf/Teletype (TDD/TTY) equipment are instructed in Publication 17 to call (800) 829-4059 for tax assistance. However, you may receive a call from a hearing impaired customer.

  2. To contact IRS, hearing impaired callers may choose to use the Federal Relay Service (FRS), a state relay service or any other relay service, or any third party assistant (friend or family).

  3. If you receive a call from a hearing impaired customer, he/she may be communicating through a relay operator. At the beginning of the call, the relay operator will announce he/she is calling as a relay operator on behalf of the customer. Ask the relay operator if he/she is with the Federal Relay Service:

    If relay operator is Then
    With the Federal Relay Service 1. Conduct disclosure verification as if you were talking directly with the customer.
    2. Continue with the conversation. (You can disclose information through the relay operator as if you were talking to the taxpayer directly.)
    Not with the Federal Relay Service 1. Probe to determine the reason for the call.
    2. If the customer is requesting information that is fully disclosable (e.g., how to obtain an exemption, establish a pension plan), provide the requested information.
    3. If the customer is requesting information that is not disclosable to the public (e.g., account information), advise the customer ( through the relay operator/third party) that we cannot discuss account information without an oral consent. See IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless Form 8821), for further instruction. Complete the required taxpayer authentication as if you were talking to the taxpayer.
    4. If the authentication is met:
    a. State the following: "Since you have placed this call with the assistance of a Relay Service Operator (RSO), we assume that in doing so, you have consented to the disclosure of your return information to the Relay Services Operator to the extent necessary to assist you with your question."
    b. Record "ODC statement given" as a history item on the IDRS tax module and/or DI/AMS. It is not necessary to record the name and telephone number of the relay service operator on the account.
    c. Proceed with the call and provide the necessary tax account information.
    5. If you are not satisfied with the authentication, determine the appropriate area to receive the information (EO Accounts, or EP Accounts) and advise the caller to write to the following applicable Ogden Submission Processing Center (OSPC) address:
    EP Accounts:

    • US Postal Service
      Internal Revenue Service
      Attn: EP Accounts Unit, M/S 6270
      Ogden, UT 84201
      OR

    • Private delivery service
      Internal Revenue Service
      1973 N Rulon White Blvd.
      Attn: EP Accounts Unit, M/S 6270
      Ogden, UT 84404


    EO Accounts:

    • US Postal Service
      Internal Revenue Service
      Attn: EO Accounts Unit, M/S 6710
      Ogden, UT 84201
      OR

    • Private delivery service
      Internal Revenue Service
      1973 N Rulon White Blvd.
      Attn: EO Accounts Unit, M/S 6710
      Ogden, UT 84404


    6. If the customer does not give oral consent, apologize to the customer (through the relay operator) for the inconvenience; however, because of disclosure rules, we cannot provide the requested information through this connection. These rules were established to protect the privacy of all taxpayers.
    7. Inform the customer (through the relay operator) that he/she can contact the IRS directly through our TDD/TTY services at (800) 829-4059. If the IRS TDD/TTY service is unavailable, he/she can contact the Federal Relay Service at (800) 877-8339 between the hours of 8 a.m. – 8 p.m. ET.

21.3.8.5.1.3  (10-01-2009)
Miscellaneous Call Topics, Including Requests for IRS Speakers and Mailing Addresses, Filing Requirement Inquiries, Record Keeping, and Issues Beyond the Scope of Your Assigned Application

  1. If the caller identifies him/herself as an IRS employee, apologize for not being able to assist and instruct him/her to follow his/her functional unit's internal procedure for technical support.

  2. If a caller wants to submit a Form 2848/8821 to be added to EDS/TEDS for a status check on a pending determination application:

    1. Instruct the caller to fax the Form to: (513) 263-4330 (TE/GE Adjustments Unit).

    2. Advise caller that valid authorizations are added within 5 business days and he/she may call back after at least 5 business days.

    3. Advise caller that an authorized officer within the organization/plan may call anytime to check on the status.

  3. If a caller states it has been more than 5 business days since he/she previously faxed Form 2848/8821 to be added to EDS/TEDS and the authorization is not on EDS/TEDS: Advise caller to re-fax the form and annotate "second request."

  4. If the caller wants to withdraw a pending EO or EP application, explain to the caller that the request must be in writing and must be signed by an authorized individual. If the caller is authorized, research EDS/TEDS for the current status and inform caller where to send the request for withdrawal based on that information. Generally, user fees are not refunded on withdrawn applications.

  5. If the caller is requesting a letter (or multiple letters) that can be prepared using information available from IDRS/EDS/TEDS, or if sending a letter is pertinent to the caller’s issue (e.g., reinstatement, etc.):

    1. Advise the caller that if he/she is willing to hold, the letter(s) can be prepared. See IRM 21.3.8.7.3, "Choosing the Appropriate Letter."

      Note:

      Outgoing correspondence cannot be faxed. The caller should receive the IDRS C letter in 10 - 14 business days.

      If Then
      The caller is willing to wait: 1. Place the caller on hold and prepare the appropriate letter.
      2. Written documentation is not required on these cases.
      The caller is unwilling or unable to wait: 1. Conclude the call.
      2. Go into "wrap" and complete the letter(s).
      3. Written documentation is not required on these cases.

    2. Although the information included in the affirmation letters directed to the organizations themselves is open to the public under IRC section 6104, these letters should be sent only to the address of record (AOR). If a caller wants an affirmation letter sent to an address other than to the AOR, you must prepare the third party affirmation letter. This includes situations where the organization has a new address, but the caller is not authorized to initiate an address change on IDRS. You can comply with the caller's request for an affirmation letter by preparing a third party letter and using the organization's name and its new address.

      Note:

      Be sure to advise the caller to submit a completed Form 8822 (or a letter containing that information) to have the organization's mailing address changed in our records. Provide the caller with the mailing address or fax number for the submission of the Form 8822/written request. See IRM 21.3.8.9.5, "Address Changes/Misdirected Mail," for additional information.

  6. If the caller is inquiring whether his/her organization is required to file Form 990/990-EZ:

    1. Provide caller with the appropriate filing requirement guidance per Form 990/990-EZ instructions, including the average gross receipts calculation.

    2. Explain the new tax law change regarding exempt organization annual notification for tax periods beginning after December 31, 2006. See IRM 21.3.8.12.24. Refer the caller to www.irs.gov for the most current information, including FAQs. The caller can enter "Annual Electronic Notice" in the search window to retrieve information about the new Form 990-N.

    3. If the caller indicates the organization is not required to file, confirm that the organization’s address of record is current.

    4. If the caller is required to file a return that is already delinquent, explain the reasonable cause criteria. If the organization chooses to attach a letter of explanation to the delinquent return, it must retain a copy of the letter that it can use to respond to any penalty notice it receives.

  7. If the caller asks about record keeping requirements for exempt organizations, refer the caller to:

    • The IRS Web site

    • Publication 583, Starting a Business and Keeping Records

    • Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities, or Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, as applicable

    • Publication 1828, Tax Guide for Churches and Religious Organizations, if applicable

  8. If a caller requests information on having an IRS speaker address his/her organization, send your team manager an E-mail with the following information and she/he will forward the e-mail to the appropriate contact in EO Customer Education and Outreach:

    • Name of the individual to be contacted

    • Telephone number of contact person

    • Name of the organization

    • Location of the organization/speaking event

    • Date for which the speaker is being requested

    • Approximate number of attendees

    • General nature of topics to be addressed/covered by speaker

  9. If the caller’s issue is handled in another area of IRS, perform the appropriate referral (e.g., post-route via TTG, Form 4442 referral, Martinsburg toll-free number, FSLG specialist referral, the Searchable Telephone Numbers located in the TEGE Call Site - Research Portal, etc.).

    Note:

    If the caller received a notice that incorrectly advised him/her to call the TE/GE toll-free number for assistance, apologize to the customer and ask if he/she would be willing to help prevent future occurrence by faxing a copy of the letter or notice to TE/GE so that the originating office can be advised of the incorrect contact information.

  10. If the caller requests a street address for a private delivery service, it is permissible to give the appropriate one, even though the Service has dropped addresses from the forms themselves.

  11. If the caller reports suspicious e-mails purportedly from the IRS or has other concerns about fraud related to the use of IRS' name, see IRM 21.1.3.24, "Scams (Phishing) and Fraudulent Schemes."

  12. Use the following guidance for calls dealing with topics which are not specific IRS tax issues:

    If the caller... Then
    Is seeking state or local tax exemption (sales tax, property tax, etc.) or information on incorporating in the state

    Note:

    Even though the caller may use the terms "non-profit" or "not-for-profit," she/he may still be asking for information about federal tax exemption. Do not refer the caller to his/her state simply because she/he uses those terms. Probe to determine whether the caller is actually asking about federal tax exemption and provide information accordingly.

    		1.       Explain that the issue is not a federal income tax issue.
    2.       Advise caller that we can only provide information on exemption from federal income tax.
    3.       Offer appropriate guidance on exemption from federal income tax (See the TE/GE Enhanced Job Aid for additional information) and/or verification of current tax exempt recognition.
    4.       Advise caller he/she needs to contact the appropriate state or local agency (if a sales tax or incorporation issue, provide caller with the appropriate state sales tax or corporate records division telephone number available on the TE/GE Research Portal). Telephone numbers for state income tax offices are available on SERP.

    Note:

    Do not refer a caller to the corporate records division of a state, unless the caller has questions about being a corporate entity (e.g., state requirements, name availability, fees). General questions about operating as a charity in the state should not be directed to the corporate records division. Callers with questions on that topic need to contact the appropriate state office and it is the caller's responsibility for determining who the proper state authority is. See below.

    Wants information about registering/operating as a charity in the state, including solicitation of donations 1. Explain that the issue is not a federal income tax issue and that the caller will need to contact the appropriate state or local agency.
    2. Suggest the caller research www.nasconet.org for a link to the office that regulates charitable activity in their state.

    Note:

    Refer callers to this site only when they are asking about operating as a charity in their state; not all callers will need this referral.

    States his/her bank/US Post Office says they need a determination letter 1.       Offer appropriate guidance on exemption from federal income tax (See the TE/GE Enhanced Job Aid for additional information) and/or verification of current tax exempt recognition.
    2.       If the organization is not required to file for formal recognition, refer the caller to the applicable cite in Publication 557 (exceptions to file such as churches, etc.).
    3.       Where appropriate, explain that even if IRS does not require them to file for a formal determination ruling, we cannot prevent the bank/Post Office from requiring a formal ruling to open up an account/provide discounted services.
    Is attempting to secure a grant and the grantor told them they need a 501(c)(3) to qualify for the grant. 1.       Confirm whether the organization has received formal tax exempt recognition.
    2.       Offer appropriate guidance on exemption from federal income tax (See the TE/GE Enhanced Job Aid for additional information) and/or verification of current tax exempt recognition.
    Has an issue dealing with another federal agency/program (Treasury, Small Business Administration, etc.) 1.       Explain that the issue is not an IRS federal income tax issue.
    2.       Advise caller that we can only provide information on exemption from federal income tax.
    3.       Advise caller he/she will need to contact the appropriate agency for help.

  13. For all other within scope questions, follow procedures outlined throughout IRM 21.3.8 and in other IRMs pertinent to the issue or refer to the appropriate technical reference(s) (e.g., form instructions and publications) to provide a complete and accurate response to the inquiry. For issues that are beyond the scope of your assigned application, transfer or prepare a written/agent R-mail referral as appropriate. See IRM 21.3.8.5.2, "Transfer Procedures," for additional information.

21.3.8.5.1.3.1  (10-01-2009)
Verification of Tax Exempt Status and Foundation Classification

  1. If the caller wants to verify the tax exempt status of an organization, obtain as much identifying information relating to the organization as possible:

    • EIN of the organization

      Note:

      If the caller does not have the EIN, research IDRS via cc’s NAMEE/NAMEB to attempt to locate the EIN.

    • Name of the organization

      Caution:

      If the caller has provided the EIN of the organization, ask for the name of the organization. Telling the caller what name shows on our records under an EIN provided by the caller may be an unauthorized disclosure. See IRM 11.3.1.6, "Reporting Unauthorized Access or Disclosures," for additional information.

    • Address of the organization

      Note:

      It is not required that a caller know the address of an organization in order to receive affirmation of the organization's exempt status, but confirming the city and state at a minimum avoids confusion that can be caused when organizations located in different states have the same name.

  2. Research to determine whether the organization is recognized tax exempt:

    If ... Then ...
    INOLES/ENMOD reflects favorable tax exempt recognition (statuses 01 and 25)

    Note:

    See (3) below the table if the organization's current foundation code is 09 or if it has an expired advance ruling period.

    Caution:

    Research BMFOLO for a prior foundation code and EDS/TEDS before assuming that an organization with foundation code 04 and Form 990PF-1 filing requirement has been ruled to be a private foundation; it may be a presumptive private foundation, in which case you will need to give special instructions to an authorized caller. If the caller is unauthorized, tell him/her that the organization is a private foundation (if she/he asks about the foundation classification).

    		1. Provide verbal confirmation that the organization is recognized tax exempt under section 501(c)(X) (substituting the appropriate subsection for "X" ).

    Caution:

    DO NOT USE PHRASES SUCH AS "IN GOOD STANDING" OR "IN GOOD STATUS."


    2. Confirm deductibility via cc BMFOLO before responding to a direct question about the deductibility of contributions. See IRM 21.3.8.12.4 for additional details.

    Note:

    Grantors and contributors may rely on an advance ruling or determination of termination of private foundation status under 507(b)(1)(B) for purposes of IRC section 170. In other words, contributions to a private foundation in status 25 are treated like contributions to a public charity.


    3. If requested and if the organization has an individual ruling of exemption or is the central organization in a group ruling, prepare an appropriate affirmation letter. See IRM 21.3.8.5.1.3.(5).

    Note:

    If the organization is a subordinate in status 01, explain that we cannot prepare a letter of affirmation and advise the caller to contact the central organization; you may reference the section entitled, "How do I verify that an organization is included as a subordinate in a group exemption ruling?," in Publication 4573, Group Exemptions.


    4. If the caller asks how long the organization has been exempt, you may disclose the ruling date and the status code date. The ruling date is the date the exemption was granted; the status code date is the date the exemption was effective.

    Note:

    If the status code date of an entity in status 01 is later than the ruling date, you cannot rely on that date as being the correct effective date of exemption. If the entity had previously been in a status such as status 21 or status 32 and then updated to status 01, for example, the status code date may still reflect the date of the conversion to status 21 or status 32 and not the original effective date of the exemption. If requested, share only the ruling date in this situation, unless you can verify the correct status code (effective) date on EDS/TEDS. You should also update IDRS accordingly.

    INOLES/ENMOD shows the entity in status 02 and there is no case closed on EDS/TEDS after the ruling date shown on IDRS Verify disclosure.

    • If the caller is authorized and the organization is 501(c)(3), prepare Letter 4162C (Letter Regarding Conditional Exemption).

    • For all other situations (caller is not authorized or the organization is other than 501(c)(3), send Form 4442 to the Correspondence Unit.

    INOLES/ENMOD shows the entity in status 71 and there is no favorable case closed on EDS/TEDS after the ruling date shown on IDRS 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    2. Advise the caller that we have no record of tax exempt recognition by virtue of an approved application.
    3. If the caller is authorized, explain that the organization failed to establish its exemption and that it is liable for a taxable return until it completes the application process and receives a letter of determination ruling it to be exempt. See IRM 21.3.8.12.17, "Failed to Establish - Additional Information Letter (1312/1313) Requests and Lost Response to Additional Information Requests on "I" and "S" Cases Closed 11 or 12," for additional information.
    INOLES/ENMOD shows the entity in status 70 and there is no favorable case closed on EDS/TEDS after the ruling date shown on IDRS 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    2. Advise the caller that we have no record of tax exempt recognition by virtue of an approved application.
    3. If the caller is authorized, explain that the organization was denied exemption and that it is liable for a taxable return.
    INOLES/ENMOD shows the entity in status 12 and with subsection 90, 91, or 92 AND there is no exemption ruling on EDS/TEDS that didn't roll to IDRS Inform the caller that the entity is filing an information return as a non-exempt charitable trust (NECT). If the caller is authorized and requests a letter affirming the status (subsection 91 only), see IRM 21.3.8.7.3(1)(b).
    Technical questions on NECTs are EO R-Mail referrals.
    INOLES/ENMOD DOES NOT reflect EO submodule information 1. Research EDS/TEDS to verify whether a determination has closed favorably and the data did not roll to the Master File.
    2. See IRM 21.3.8.3.8(1) for "NO ROLL" procedures if a "no roll" situation has occurred.
    3. If EDS/TEDS reflects a favorable ruling of exemption, confirm tax exemption recognition as discussed above.
    4. If EDS/TEDS does not reflect a favorable ruling, respond as discussed below.
    Neither the Master File nor EDS/TEDS reflects a favorable tax exempt ruling (including, but not limited to, organizations in status 31, status 36, or status 40) 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    2. Advise the caller that we have no record of tax exempt recognition by virtue of an approved application.
    3. Explain that certain organizations may not be required to file for formal recognition and inform the caller that we can confirm tax exemption only when our records reflect that a formal determination ruling has been made.
    4. If the caller asks for additional details, advise him/her that an organization which meets an exception from the requirement to file for formal recognition may be treated as being tax exempt as long as it is organized and operated appropriately. See the TE/GE Enhanced Job Aid for additional information.
    5. If the caller expresses his/her belief that the organization in question might be covered by a group ruling, refer him/her to the central organization for specific information or to Publication 4573, Group Exemptions, for general information about group rulings.

    Reminder:

    You should not attempt to determine whether a particular organization should be included in a group ruling if it is not showing as such on IDRS, nor should you attempt to determine potential central organizations with which an organization could be affiliated.


    6. If the caller is authorized, offer appropriate filing guidance. See the TE/GE Enhanced Job Aid for additional information.

    Note:

    You may respond to questions from an unauthorized caller with general information, i.e., information not protected by IRC section 6103.

    Neither the Master File nor EDS/TEDS reflects a favorable tax exempt ruling and the caller states he/she has a copy of a determination letter Instruct the caller to send a copy of that letter along with a cover letter to the TE/GE Correspondence Unit, P.O. Box 2508 Room 4024, Cincinnati, OH 45201 (fax 513-263-4330).
    The current status on IDRS is status 28 or status 29 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "

    1. See IRM 21.3.8.12.14.5, "Adding Subordinates to a GEN and Modifying Subordinate Information, " if the caller is authorized and the organization is in status 28. See IRM 21.3.8.12.14.3, "Supplemental Group Ruling Information (SGRI)," if the caller is authorized and the organization is in status 29.

    2. If the caller is unauthorized, follow the guidance for status 20 or status 21 below.
    The current status on IDRS is status 20 or status 21

    Caution:

    Research ENMOD and the TCC database for a pending reinstatement (i.e., a pending TC 016 on ENMOD showing EO filing requirements) before telling the caller that the organization is not tax exempt. If ENMOD shows a pending TC 016 with EO filing requirements, treat the organization as though it is exempt and respond to the caller accordingly. If there is a pending TC 016 without EO filing requirements, consult with your Lead.

    		1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    a. If the caller is authorized, explain that the current status of the organization is "terminated" (20) or "unable to locate" (21). See IRM 21.3.8.12.6, "Request for Reinstatement of Tax Exempt Recognition," if the caller asks how the exemption can be reinstated.
    b. If the caller is unauthorized, advise caller "This organization is no longer tax exempt as of (month/year)." Use status code date for month/year. See IRM 21.3.8.4.2.3.(5).
    The current status on IDRS is status 32 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    a. Research BMFOL/TXMOD to determine if a Form 990/990-EZ has posted (TC 150) or was received for processing (TC 594/599) after the Status 32 date.

    • If a Form 990/990-EZ has posted or was received for processing, update the status on IDRS to 01 with 990-01 FR and continue addressing the caller’s issue.

    • If no Form 990/990-EZ has posted or was received for processing, continue to Step b.


    b. Check EDS/TEDS for an "F," "P," or "A" case closed after the Status 32 date.

    • If a closed case is found, update the status and filing requirements on IDRS based on the EDS/TEDS information and continue addressing the caller’s issue.

    • Even if no "F," "P," or "A" case is located, treat the account as though the organization is exempt and respond to the caller’s issue accordingly.

      Note:

      See IRM 21.3.8.12.6, "Request for Reinstatement of Tax Exempt Recognition," if the caller is authorized.

    The CURRENT EO status is status 22 See IRM 21.3.8.9.8, "Status Codes - EO." Refer to (12).
    The EO status is status 98 1. Advise caller that our records indicate the exempt status is currently suspended under IRC section 501(p).
    2. Advise caller that no deduction is allowed under any provision of the Code for contributions made to the organization while the organization’s exemption is in suspension.
    3. Advise caller that information on IRC section 501(p) can be found on the Web at irs.gov, by typing "501(p) " in the search box. DO NOT PROVIDE ANY OTHER ACCOUNT/STATUS INFORMATION TO THE CALLER.
    4. See IRM 21.3.8.12.6, "Request for Reinstatement of Tax Exempt Recognition," for reinstatement information.

  3. The foundation classification of a 501(c)(3) organization is disclosable to unauthorized third parties under IRC section 6104. If an unauthorized third party asks about the tax exempt status of an organization with an expired advance ruling or with foundation code 09 (and there is no "F" or "A" case on EDS/TEDS giving final foundation information), affirm the organization's exemption but do not volunteer information about the organization's foundation classification. If the caller specifically asks about the foundation classification, explain that our records indicate that no final determination of foundation classification has been made. If the caller asks about the deductibility limit of contributions, tell the caller that we can only verify that contributions are deductible at the 30% limit at a minimum. Refer the caller to the organization for additional details.

    Note:

    If the caller is authorized and the organization is showing as a presumptive PF (Form 990PF-3 filing requirement) or with an 09 foundation code or with an expired advance ruling period, explain to the caller what the organization needs to submit to have its foundation classification updated. See IRM 21.3.8.12.5.4, "Change in Foundation Classification," for details.

  4. See IRM 21.3.8.3.8, "Perfection of Entity/EO Submodule Information on the Master File," if information on IDRS differs from that contained in an IRS letter in the caller's possession or if the IDRS information is discrepant.

21.3.8.5.1.3.2  (10-01-2009)
Status of Pending EO Determination/Application Requests

  1. If the caller wants to know the status of a pending EO determination/application request, including "A," "F," "P," "S" and "T" cases:

    1. Obtain the name and address of the organization and its EIN (or DLN).

    2. Verify disclosure to determine authorization. If the caller is a third party, the authority must be confirmed on EDS/TEDS. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for additional information.

      Note:

      If the caller is authorized but does not have the EIN, research IDRS via cc’s NAMEE/NAMEB or by name control/zip code on EDS/TEDS/LINUS to locate the EIN/determination case.

    3. Research EDS/TEDS to determine the current status of the case:

      If the case is And Then
      Assigned on EDS/TEDS (32/52/53/72/73)

      Exception:

      See below for cases in status 52/53/32 with specialist number 50250 and for cases in status 72 with specialist number 31101.

      		   See IRM 21.3.8.5.2.4 for guidance.
      Not assigned on EDS/TEDS (status 34/37/38/39/41/50/51/56/58/60/61/62/63/64/75/91)

      Note:

      This includes cases in status 52/53/32 with specialist number 50250.

      Exception:

      See below for cases assigned in the Accelerated Processing program (71) and for cases in status 62 with specialist number 31101.

      		The current application assignment information posted on www.irs.gov is later than the control date on EDS/TEDS 1. Check the specialist number for the case on the first page of EDS/TEDS.
      2. If the specialist number is 31491, 31508, 31524, 31552, 31562, 31568, 31570, 31577, 31581, 31582, 31594, 31602, 31603, 31606, 31607, 31994, or 50250, explain to the customer that their case falls in the category described on the Web site as an application that must be assigned to specialized agents due to the issues involved and will take longer. Do not prepare a Form 4442 for cases in these specialist numbers.
      3. If asked what the issue(s) is/are, explain that you do not have access to the case and that our system does not indicate the specific issue(s), only that the case involves one or more of these issues and that the issues will be explained when the case is assigned and the agent assigned the case contacts them.
      4. If asked how much longer it will take to assign the case, apologize and explain that because the case must be assigned to specialized agents, the time varies. Furthermore, explain that these cases are also assigned in the date order that the case was submitted.
      5. If the specialist number is 31298 or any other number not listed in #2 above, prepare a Form 4442 with the notation "Status Inquiry with control date prior to current assignment date." Control the Form 4442 to the TE/GE Correspondence Unit (office code 31) and forward it to your Lead, who will forward the referral to the TE/GE Correspondence Unit (fax 513-263-4330). Tell the caller he will be contacted within 30 days.
      The current application assignment information posted on www.irs.gov is the same month as, or prior to, the control date on EDS/TEDS 1. Advise the caller that the case is not currently assigned and that he/she will be contacted if additional information is needed or when the application is approved. If the current assignment month is the same as the control date month of the EDS case, inform the caller that the case should be assigned soon.
      2. Refer the caller to www.irs.gov for the current application processing date.
      3. Advise the caller to enter in the search box: "Where is my exemption Application?"
      Unassigned in the Accelerated Processing or the Intermediate Processing programs (status 71) The current application assignment information posted on www.irs.gov is later than the control date on EDS/TEDS Prepare a Form 4442 with the notation "Status Inquiry with control date prior to current assignment date." Control the Form 4442 to the TE/GE Correspondence Unit (office code 31) and forward it to your Lead, who will forward the referral to the TE/GE Correspondence Unit (fax 513-263-4330). Tell the caller he will be contacted within 30 days.
      The current application assignment information posted on www.irs.gov is the same month as or prior to the control date on EDS/TEDS Tell the caller that his/her application is awaiting assignment in the Accelerated Processing or Intermediate Processing program for minimal development and that the organization will be contacted by an agent as soon as it is assigned to let them know what further information is needed or if the application has been approved on merit.
      If the caller asks for examples of "minimal development," you may cite a few of the following examples as typical defects, but note that this list is not all inclusive and that the applicant may need to address multiple issues:

      • organizing document is missing

      • the organizing document submitted with the application is not a filed copy

      • the organizing document needs to be amended to comply with IRC section 501(c)(3) language

      • bylaws are missing

      • foundation status may be incorrect (applicant may have requested private foundation but they best qualify as a public charity)

      • signatures missing or unauthorized

      • fiscal year month may be conflicting

      • user fee may be insufficient

      • financial information may be incomplete
      In status 62/72 with specialist number 31101   Advise the caller their application has been worked by the agent and is currently in the review process. This process could take an additional 30 days to complete from the date the case went into that status. If additional information is needed, the caller will be contacted.
      In review status 31/33/35/40   Advise the caller their application has been worked by the agent and is currently in the review process. This process could take an additional 60 days to complete from the date the case went into that status. If additional information is needed, the caller will be contacted.

      Caution:

      Advise the caller that there is no guarantee that the reviewer will agree with the agent's development of the case and/or the ruling she/he made. The application could be returned to the agent for further development or put back into the general inventory to be re-assigned to a higher-graded agent.

      In review status 55/57/74   Advise the caller their application has been worked by the agent and is currently in the review process. This process could take an additional 30 days to complete from the date the case went into that status. If additional information is needed, the caller will be contacted.

      Caution:

      Advise the caller that there is no guarantee that the manager will agree with the agent's development of the case and/or the ruling she/he made. The application could be returned to the agent for further development or put back into the general inventory to be re-assigned to a higher-graded agent.

      In closed status (01/02/03/06/08/09/11/12/30)

      Note:

      The favorable closed statuses are 01/06/09.

      Caution:

      Research cases closed in status 11/12/30 by EIN, not just by DLN, to ensure that you have the most current information. Re-opened cases are assigned new DLNs. (Status 30 indicates a "dumped" case. Certain fields on EDS cannot be changed once the case is entered so the only way to make a correction is to "dump" the case and re-enter it with the correct information.)

      		  See IRM 21.3.8.5.2.4(1).
      See IRM 21.3.8.11.1.1.1, "Processing Applications That Are Substantially Incomplete (Letter 1042)," for applications in status 03.

      Note:

      Organizations should allow two weeks from the date their application was closed favorably (based on the status date, not on the "Letter Prepared" date) to receive their determination letter. If it has been longer than two weeks and the caller states that the letter was not received, verify the address on EDS/TEDS.

      • If the address is correct, prepare a Form 4442 referral to the TE/GE Correspondence Unit (fax 513-263-4330). You may prepare an affirmation letter to satisfy the organization until the copy can be sent.

      • If the address is incorrect, instruct the caller to send the address change information and a request to send a (corrected) copy of the determination letter to the TE/GE Correspondence Unit at the fax number shown above or to P.O. Box 2508, Room 4024, Cincinnati, OH 45201. See IRM 21.3.8.9.5, "Address Changes/Misdirected Mail." Refer to (6).

      In status 04   Tell the caller that our records indicate that the organization withdrew its application. If the organization wants to pursue formal exemption, it will have to submit a new application and pay another user fee.

      Note:

      If the caller has questions about the withdrawal (e.g., who requested it), tell the caller to write to the TE/GE Correspondence Unit, P.O. Box 2508, Room 4024, Cincinnati, OH 45201 (fax 513-263-4330).

      In status 54 (Transfer to Appeals) The case has been in that status for at least two weeks

      Note:

      If the case has been in status 54 for less than two weeks, explain to the caller that we will check on the status only after it has been at least two weeks since the case was transferred.

      		Prepare a Form 4442 referral to your Lead with the caller's contact information and the identifying information for the organization. The Lead will check the status with Appeals per IRM 4.13.6.1, "Appeal Rights," and will contact the caller with the information.
      Not on Letter and Information Network User Fee System (LINUS) or EDS/TEDS:   1. Ask the caller when and where the application was filed and if a user fee was submitted and processed. If the caller is unsure, research IDRS to make sure the organization doesn't already have exemption or isn't covered by a group ruling. If it has been less than four weeks since the application was submitted, explain that it takes up to four weeks for the information to show on our tracking system once it has been received and that it may take up to six weeks from the mailing date to receive the acknowledgement letter. (If the application was submitted more than four weeks prior to the call, the case will show on LINUS regardless of whether a user fee was submitted or not.)

      Note:

      Forms 1023 with revision dates prior to June 2006 will not be entered on EDS/TEDS.


      2. Instruct the caller to submit a copy of the application and of the front and back of the cancelled check or money order, if applicable, to the Adjustments Unit, P.O. Box 2508, Room 4024, Cincinnati, OH 45201 (fax 513-263-4330).
      On LINUS but not on EDS/TEDS Application was submitted with no/insufficient user fee and/or on an obsoleted form See IRM 21.3.8.11.5, "Applications with No/Insufficient Fee and/or on Obsoleted Forms."
      Application was submitted with the appropriate user fee and on the correct form Prepare a Form 4442 referral to the TE/GE Correspondence Unit (fax 513-263-4330).

  2. If an authorized caller has correspondence or additional information that needs to be associated with a pending application, research EDS/TEDS and provide the caller with an address or fax number based on the current status of the application. If the caller is unauthorized, or if the application has not been assigned to an agent or to a group, instruct the caller to send the information to be associated to the TE/GE Adjustments Unit at P.O. Box 2508, Room 4024, Cincinnati, OH 45201 (fax 513-263-4330).

    Note:

    If the applicant receives an Automated Information System (AIS) document with a request for additional information, she/he should follow the mailing instructions that accompany the request.

21.3.8.5.1.3.3  (10-01-2009)
Status of Pending EP Determination/Application Requests

  1. If the caller wants to know the status of a pending EP determination/application request:

    1. Obtain the name and address of the plan sponsor and/or the plan, plan number and the EIN (or DLN).

    2. Verify disclosure to determine authorization. (Remember, plans with 26 or more participants are generally open to public inspection under IRC section 6104.) See IRM 21.3.8.4.3.2 , "EP Public Inspection of Determination Letters/Applications. " If the caller is a third party other than a plan participant and the plan has 25 or fewer participants, the authority (POA) must be confirmed on EDS/TEDS. See IRM 21.3.8.4.3.1 , "EP Disclosure Explanation of Terms." See (3) below for information pertaining to plan participants. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for additional information.

      Note:

      If the caller does not have the EIN, research IDRS via cc’s NAMEE/NAMEB or by name control/zip code on EDS/TEDS/LINUS to locate the EIN/determination case.

    3. Research EDS/TEDS to determine the current status of the case:

      If the case is And Then
      Assigned on EDS/TEDS (52/53/32/33)   See IRM 21.3.8.5.2.4 for guidance.
      Not assigned on EDS/TEDS (34/41/50/51/54/56/58/75/91) or is in suspense status (37/38/39)

      Note:

      This includes cases in technical screening (60/61/62/63/64/71/72/73/74).

      		The current application assignment information posted on www.irs.gov is later than the control date on EDS/TEDS 1. Advise the caller the application is currently unassigned.
      2. Prepare Form 4442 and annotate "Status Inquiry with control date prior to current assignment date."
      3) Obtain pertinent information from the caller.
      4) Advise the caller someone should contact them within 30 days.
      5) Control the Form 4442 to the TE/GE Correspondence Unit (office code 31) and give it to your manager, who will route it to the TE/GE Correspondence Unit (fax 513-263-4330).
      The current application assignment information posted on www.irs.gov is the same month as or prior to the control date on EDS/TEDS 1. Advise the caller that the case is not currently assigned and that he/she will be contacted if additional information is needed or when the application is approved. If the current assignment month is the same as the control date month of the EDS case, inform the caller that the case should be assigned soon.
      2. Refer the caller to www.irs.gov for the current application processing date.
      3) Advise the caller to enter in the search box: "Where is My Determination Letter?"
      In review status (31/35/40/55)   Advise the caller their application has been worked by the agent and is currently in the review process. If additional information is needed, the caller will be contacted.

      Caution:

      Advise the caller that there is no guarantee that the manager/reviewer will agree with the agent's development of the case and/or the ruling she/he made. The application could be returned to the agent for further development or put back into the general inventory to be re-assigned to a higher-graded agent.

      Note:

      If the case has been in status 55 for more than 5 days and the control date is more than 60 days prior to the date of the call, refer the caller to the agent who worked the case.
      If the case has been in status 31 for more than 120 days, prepare a Form 4442 referral to your Lead with the caller's contact information and tell the caller she/he will be contacted within 30 days. The Lead will contact the secretary of the EP Quality Review staff to check on the status of the case.

      In closed status (00/01/02/04/06/07/08/09/13/30)

      Note:

      The favorable closed statuses are 00/01/06/09/13.

      Caution:

      Research cases closed in status 30 by EIN, not just by DLN, to ensure that you have the most current information. Re-opened cases are assigned new DLNs. (Status 30 indicates a "dumped" case. Certain fields on EDS cannot be changed once the case is entered, so the only way to make a correction is to "dump" the case and re-enter it with the correct information.)

      		  See IRM 21.3.8.5.2.4.(1).

      Note:

      Plan sponsors should allow two weeks from the date their application was closed favorably (based on the status date, not on the " Letter Prepared" date) to receive their determination letter. If it has been longer than two weeks and the caller states that the letter was not received, verify the address on EDS/TEDS.

      • If the address is correct, prepare a Form 4442 referral to the TE/GE Correspondence Unit (fax 513-263-4330).

      • If the address is incorrect, instruct the caller to send the address change information and a request to send a (corrected) copy of the determination letter to the TE/GE Correspondence Unit at the fax number shown above or to P.O. Box 2508, Room 4024, Cincinnati, OH 45201.

      In status 54 (Transfer to Appeals) The case has been in that status for at least two weeks

      Note:

      If the case has been in status 54 for less than two weeks, explain to the caller that we will check on the status only after it has been at least two weeks since the case was transferred.

      		Prepare a Form 4442 referral to your Lead with the caller's contact information and the identifying information for the organization. The Lead will check the status with Appeals per IRM 4.13.6.1, "Appeal Rights," and will contact the caller with the information.
      Not on Letter and Information Network User Fee System (LINUS) or EDS/TEDS:   1. Ask the caller when and where the application was filed and if a user fee was submitted and processed. If it has been less than four weeks since the application was submitted, explain that it takes up to four weeks for the information to show on our tracking system once it has been received and that it may take up to six weeks from the mailing date to receive the acknowledgement letter. (If the application was submitted more than four weeks prior to the call, the case will show on LINUS, regardless of whether a user fee was submitted or not.)
      2. Instruct the caller to submit a copy of the application and of the front and the back of the cancelled check or money order, if applicable, to the Adjustments Unit, P.O. Box 2508, Room 4024, Cincinnati, OH 45201 (fax 513-263-4330).
      EP in status 03/05 The caller is the POA or employer Inform the caller that the case was returned incomplete.

      Note:

      EP determination applications that are closed incomplete are not open to public inspection by unauthorized third parties, even if the plan has 26 or more participants.

  2. If an authorized caller has correspondence or additional information that needs to be associated with a pending application, research EDS/TEDS and provide the caller with an address based on the current status of the application. If the caller is unauthorized, or if the application has not been assigned to an agent or to a group, instruct the caller to send the information to be associated to the TE/GE Adjustments Unit at the address shown above.

    Note:

    If the applicant receives an Automated Information System (AIS) document with a request for additional information, she/he should follow the mailing instructions that accompany the request.

  3. If a plan participant asks about the status of an application for the termination of the plan, the participant may be advised that the application is pending. Once the case has been closed, the participant may be told whether the application was approved or not. Do not refer plan participants to the agent assigned to the case, unless the participant wants to submit an interested party comment. See IRM 21.3.8.4.1.5(9) and (10), "Taxpayer Authentication Procedures," for information on verification of participant status.

    Reminder:

    Refer callers with questions relating to plan benefits to the plan administrator, who is responsible for notifying the participants of their benefits under the plan.

21.3.8.5.1.4  (10-01-2009)
Inquiries Regarding Correspondence Controlled on TCC

  1. When a caller is inquiring about EO correspondence that has been mailed to TE/GE Correspondence Unit or which originated as a Form 4442 referral to the TE/GE Correspondence Unit (these can be identified by seeing "4442" in the comments section once the case is closed), research the TE/GE Correspondence Control (TCC) System. ( See IRM 21.3.8.5.1.4.1, "Employee Plan Correspondence," for information on EP-related correspondence.)

    Note:

    To research the TCC by EIN, you must enter the EIN as cNN-NNNNNNN. By researching with the EIN followed by an asterisk (*), you can bring up all cases on the TCC under that EIN. If no information comes up under the EIN, research by name or by partial name (by using an asterisk before and after the part of the name used in the query). When searching by name, you must use all capital letters.

    Caution:

    Correspondence may have been submitted by unauthorized individuals or by third parties totally unrelated to the organization that is the subject of their inquiry (for example, a potential donor who asks for a copy of the organization's application). For this reason, the standard taxpayer authentication procedures may not apply. If you can reasonably determine that the caller is the submitter of the correspondence whose status is being questioned (the caller is able to provide the approximate submission date and the name of the organization that is the subject of the correspondence), you should respond with the status of the correspondence as indicated below.

    If And Then
    There is a case open on the TE/GE Correspondence Control (TCC) system It has not yet been assigned Explain to the caller that correspondence has been received but the case has not been assigned. The caller can generally expect contact within 45 days from the date of receipt.

    Note:

    If the request was for a copy of an application or for a copy of a previously-issued determination letter, the standard time frame is 60 days. See IRM 21.3.8.3.4.1.2, "Public Inspection of Exemption Applications and/or EO Information Returns Disclosable under IRC Section 6104," for specific information about requests for a copy of an application. See IRM 21.3.8.12.18, "Requests for Previously Issued EO Determination Letters," for specific information about requests for a copy of a previously-issued determination letter.

    There is a case open on the TE/GE Correspondence Control (TCC) system It has been assigned but not closed Explain to the caller that correspondence has been received and assigned but the case has not been closed. The caller can generally expect contact within 45 days from the date of receipt.

    Note:

    If the request was for a copy of an application or for a copy of a previously-issued determination letter, the standard time frame is 60 days. See IRM 21.3.8.3.4.1.2, "Public Inspection of Exemption Applications and/or EO Information Returns Disclosable under IRC Section 6104," for specific information about requests for a copy of an application. See IRM 21.3.8.12.18, "Requests for Previously Issued EO Determination Letters," for specific information about requests for a copy of a previously-issued determination letter.

    It has already been 45 days since the correspondence was received It is not assigned or is assigned but not closed Prepare a Form 4442 to the TE/GE Correspondence Unit (fax 513-263-4330)

    Note:

    If the request was for a copy of an application or for a copy of a previously-issued determination letter, the standard time frame is 60 days. See IRM 21.3.8.3.4.1.2, "Public Inspection of Exemption Applications and/or EO Information Returns Disclosable under IRC Section 6104," for specific information about requests for a copy of an application. See IRM 21.3.8.12.18, "Requests for Previously Issued EO Determination Letters," for specific information about requests for a copy of a previously-issued determination letter.

    The correspondence has been assigned It has not been more than 45 days (60 days for copy requests) since the correspondence was received Explain to the caller that he/she will receive a response within 45 days (or 60 days for copy requests).
    There is a case with a closed control   Advise the customer to expect correspondence within 2 weeks of the closing date.

    Note:

    If it has already been more than 2 weeks since the closed date, advise the customer to submit a second request.
    No case is controlled on the TCC It has been less than 30 days since an original request was mailed Advise the caller:

    1. There is currently no record of receipt of his/her correspondence.

    2. The normal response time is within 45 days from the date of receipt (60 days for copy requests).

    3. He/she should call us back if a response is not received within 45 days from the submission date (60 days for copy requests).
    No case is controlled on the TCC It has been more than 30 days since the original request was mailed Advise the caller to fax/mail a copy of what was previously sent, annotate "second request," and wait at least an additional 30 days from the current date for a response.
    A caller indicates that no response has been received It has been more than 30 days since a second request was submitted

    • If there is a case that closed less than two weeks prior to the call, advise the customer to expect correspondence within 2 weeks of the closing date.

    • If the second submission is not controlled on the TCC, is controlled but not closed, or closed more than two weeks prior to the call but the submitter received no response, prepare a Form 911 referral. For additional information, see IRM 21.1.3.18 Taxpayer Advocate Service (TAS) Guidelines.

    Note:

    When no case is found on the TCC, always research EDS/TEDS/LINUS to confirm whether the correspondence resulted in an A, T, or F case establishment.

  2. The following Status Codes are utilized for cases on TE/GE Correspondence Control (TCC):

    Status Code Status
    01 Unassigned Inventory
    02 Screened/Unassigned Inventory
    03 Case assigned to Tax-Examiner
    05g Case assigned to EO Determination Specialist
    co Case Closed

  3. The following Work Codes are utilized for cases on TE/GE Correspondence Control (TCC):

    Work Code Issue Explanation
    40 Copy Requests Form 4506-A & other copy requests
    41 Letter Affirmation letter requests, By-laws, Articles, changing members, listing of officers/members, phone number changes, dissolution requests (L 4197C)
    42 Case Establishments A, F, P, S or T
    43 Entity Name, dba name, % name, address & sort name changes
    44 FTE FTE letter requests
    45 Extensions User fee extensions
    46 Letter Reprint Letter reprinted (EDS) & acknowledgement letter (TEDS)
    47 Misrouted Misrouted mail

    Note:

    This work code is also used for EP correspondence controlled on the TCC. See IRM 21.3.8.5.1.4.1 , "Employee Plan Correspondence," for additional information.

    48 Pub/Form Requests Pub & form requests
    49 Reinstatements IDRS status codes 20, 21 & 32
    50 Technical Technical issues
    51 Other IDRS submodule updates, EDS no-rolls, 2848s, status checks & other
    52 Expedite Expedite requests

21.3.8.5.1.4.1  (04-21-2009)
Employee Plan Correspondence

  1. Employee plan correspondence mailed or faxed to the TE/GE Correspondence Unit is controlled on the TCC with work code 47 when it is received and is forwarded to EP group 7535 to be worked. The TCC is not updated to show that the request has been assigned or closed.

  2. The standard time frames for the various types of EP requests are:

    • Reprint of an EP determination letter = 2 - 3 weeks

    • Corrected/superseded EP determination letter = 45 days

    • Copy of an approved EP application = 60 days

    • All other EP requests/questions = 60 days

  3. If you get a call from someone who submitted a request such as those listed in (2) above, research the TCC to verify that the request was received and controlled; then use the following table to respond:

    If And Then
    No case was found on the TCC It has been less than 30 days since the request was submitted Tell the caller it could take up to 30 days for the request to show up on our tracking system.
    It has been more than 30 days since the request was submitted Advise the caller to fax/mail a copy of what was previously sent, annotate "second request," and wait at least an additional 30 days from the current date for a response.
    The case is found on the TCC The time frame for that type of request has not been exceeded Tell the caller what the normal time frame for that type of request is.
    The time frame for that type of request has been exceeded Prepare a Form 4442 referral to EP group 7535 with the pertinent information and fax the referral to 513-263-3566, Attn: Customer Service Correspondence.

21.3.8.5.2  (07-06-2007)
Transfer Procedures

  1. Transfer customers only under the following circumstances:

    1. If the issue is beyond the scope of your assigned application or is an IRS issue outside the purview of TE/GE, transfer to the appropriate application using the Telephone Transfer Guide found on SERP or prepare an R-Mail referral if the topic is designated as an agent issue.

    2. Transfers as a participant in the Customer Satisfaction Survey. See IRM 21.3.8.5.2.3, "Customer Satisfaction Survey."

  2. If you are unable to respond to a question on a topic in your assigned application, do not transfer the caller; prepare a Form 4442 and give it to your manager. Only misdirected calls or secondary questions regarding other topics may be transferred to the correct application. See IRM 21.3.8.8.2, "Form 4442 - Inquiry Referral."

  3. Do not transfer a customer to another telephone number by selecting "Outside Line."

21.3.8.5.2.1  (02-04-2009)
Requests to Speak to Specific TE/GE Telephone Operation Employees

  1. If a caller requests to speak to a specific TE/GE Telephone Operation employee, see IRM 21.1.3.15, "Request for Specific Employee." Normal Form 4442 time frames apply. See IRM 21.3.8.8.2, "Form 4442 - Inquiry Referral," for additional details.

    Note:

    See IRM 21.3.8.5.2.4, "Referring Customers to Agents Working Open/Closed EP/EO Determinations," if the caller asks to speak to the agent assigned to his/her application.

21.3.8.5.2.2  (07-06-2007)
Telephone Transfer Guide

  1. The Telephone Transfer Guide (TTG) is used to assist in determining the correct application to which to transfer a caller when the caller's question should be addressed by another area of the Service or by a TE/GE assistor trained in that topic. The TTG is located on SERP.

    Caution:

    See IRM 21.3.8.5.2, "Transfer Procedures," if you are unable to respond to a question on a topic in your assigned application.

  2. The TE/GE R-Mail Topics file located on the TE/GE Research Portal on SERP indicates which issues are appropriate EO or EP agent R-Mail referrals.

21.3.8.5.2.3  (10-01-2007)
Customer Satisfaction Survey

  1. As part of our goal to provide the best possible service, we solicit feedback from our customers to capture information about the service we provide. The Customer Satisfaction Survey allows us to systemically collect and review satisfaction data directly from our customers.

  2. The IRS has contracted with outside vendors to receive, compile, and report data from our Customer Satisfaction Survey. A relatively small number of phone calls are randomly selected on a daily basis to complete the survey. You are not required to directly ask the customers about the service they received; you only solicit the customers' participation in the survey.

  3. For details on the survey, see IRM 21.10.1.9.4.4, "Conducting the Telephone Customer Satisfaction Survey."

21.3.8.5.2.4  (10-01-2009)
Referring Customers to Agents Working Open/Closed EP/EO Determinations

  1. To ensure the best customer service, follow the procedures below:

    If caller inquires about Then
    An application that is closed on EDS/TEDS (statuses 00, 01, 02, 03, 06, 09, 11, 12, or 13):

    Note:

    The favorable closed statuses are 00/01/06/09/13.

    		 1. Do not refer the caller to the agent that closed the case before attempting to provide assistance.
    2. Advise the caller that since the application is closed, the agent no longer has the application and you can provide assistance to him/her.
    3. Probe to determine the issue.
    4. Provide the appropriate guidance/referral to address the customer's issue.
    5. See IRM 21.3.8.12.17, "Failed to Establish - Additional Information Letter (1312/1313) Requests and Lost Response to Additional Information Request," if case closed FTE and caller states he/she previously responded or did not receive letters.
    6. See IRM 21.3.8.11.1.1.1, "Processing Applications That Are Substantially Incomplete (Letter 1042)," for applications in status 03.
    The status of a determination application that is assigned to an agent (statuses 32/33/52/53/72/73):

    Caution:

    Treat cases in status 52 with specialist number 50250 or cases in technical screening (status 60/62) as unassigned cases. See IRM 21.3.8.5.1.3.2.


    Note:

    Always verify on the second F6 screen that the case is assigned to an individual and not to a special project type. See IRM 21.3.8.5.1.3.2, "Status of Pending EO Determination/Application Requests," for additional information on EO cases.


    1. If appropriate, explain that the application has been assigned.
    2. Explain that, if the agent needs additional information, he or she will contact the organization.
    3. Explain that, depending upon the number of applications assigned to the agent, it could be one or two months before the customer hears something from the agent.
    4. Provide the caller with the determination agent's name and direct phone number, but do not offer to transfer customer to the agent. Ensure that you are giving the caller the name and telephone number of the agent to whom the case is assigned. Explain that the number is not a toll-free number.

    Note:

    If the telephone number for the agent is listed as 877-829-5500, research available sources to find the direct number for the agent.


    5. Only in the case where the customer complains about having to pay for a call to the agent, offer the alternative of obtaining the customer's information and sending a referral to the agent (via your manager/lead) for a call-back. Advise customer he/she can expect a call-back within 5 business days.
    An assigned case (statuses 32/33/52/53/72/73) because he/she did not receive a response to a previous inquiry or was consistently unable to leave a voice mail for the agent because his/her mailbox was full

    Note:

    Always verify on the second F6 screen that the case is assigned to an individual and not to a special project type. See IRM 21.3.8.5.1.3.2, "Status of Pending EO Determination/Application Requests," for additional information on EO cases.


    1. Document the caller's

    • Name

    • Telephone number

    • Summary of the inquiry

    Note:

    There is a template available on the TE/GE Call Site Research Portal under the General Job Aids titled "Request for Agent to Return Call" which you may use for this purpose.


    2. Provide the contact information to your manager/lead with an indication of the issue: MULTIPLE REQUESTS/CONTACT ATTEMPTS, "Agent Return Call Request."

    3. Your manager/lead will fax the information to the agent's manager, per local procedure, for the caller to be contacted within 10 business days.

21.3.8.5.3  (10-01-2007)
Contact Recording

  1. "Contact Recording" is a telephone application/tool/system that records incoming "toll free" telephone contacts for the purpose of possible subsequent monitoring.

  2. See IRM 21.1.1.10, "Contact Recording," for additional information.

21.3.8.6  (10-01-2006)
R-Mail

  1. This section serves as a guide for performing tasks involved in preparing R-mail referrals and responding to calls about R-Mail referrals.

21.3.8.6.1  (11-24-2006)
TE/GE Telephone Operations R-Mail Referrals

  1. R-mail is an automated referral system used to distribute specific issue telephone calls via a centralized IRS Intranet database.

  2. Account issues are never added to R-mail. Prepare a Form 4442 for all account-related referrals.

  3. Changes to the R-Mail system, including alerts, are found on the General Main Menu of the R-Mail system and are in date order.

21.3.8.6.1.1  (03-04-2009)
Adding TE/GE Telephone Operations Referrals to R-Mail

  1. Prepare an agent R-Mail referral only when the issue is designated in the TE/GE R-Mail Topics file on the TE/GE Research Portal as an agent referral.

  2. Enter TE/GE issues not identified as agent R-mail referrals in the TE/GE R-Mail Topics only when instructed to do so by a lead or manager. The lead or manager is not to instruct the CSR/CSS to input R-Mail if the issues are within the scope of the CSR/CSS.

  3. TE/GE Telephone Operation assistors follow the guidance found in IRM 21.2.1.57.2.1, "Adding Messages," with the following exceptions unique to TE/GE.

  4. TE/GE - R-MAIL CATEGORIES –choose between one of the following categories: Category 17 – EO agent referral, Category 18 – EP agent referral

  5. TE/GE E-MAIL ADDRESS - Do not solicit an E-mail address. When an E-mail address is provided by the customer, you can enter the E-mail address in the referral.

  6. Advise the caller responses will only be by telephone or correspondence; however, you can include the E-mail address which the agent may use to send technical information from sources such as Lexis-Nexis or Westlaw.

  7. RETURN CALL BACK - When providing the reference number, advise TE/GE customers: "We will make two attempts to return your call. Our intent is to respond within 15 business days; however, if further research is required, it could take up to 30 days to receive a response. We will make every effort to respond as quickly as possible."

  8. PERTINENT INFORMATION - Include classification identifying information (if known) when the question relates to a specific organization/plan or specific type of organization/plan (e.g., 501(c)(3), public charity, private foundation, 509(a)(3), 501(c)(7), money purchase pension plan, profit sharing plan, ESOP, etc.).

  9. SYSTEM DOWN/INACCESSIBLE - Anytime the system cannot be accessed (system down or password issue) and an agent R-mail is appropriate, manually prepare the referral with all pertinent information on Form 4442 (annotate at the top: "___ (EP or EO) Agent R-Mail-System Down" ) and give to your manager to forward to Processing Group 7846.

  10. EP NEW TECHNICAL GUIDANCE - If a customer calls with questions or comments on new EP technical guidance because he/she was unable to send them via E-mail:

    1. Complete an R-Mail referral for EP (Category 18).

    2. Indicate WASH POD in the Form/Sch block.

    3. List the guidance author's name (as provided by the caller) and the guidance issue in the Question field.

21.3.8.6.1.2  (10-01-2009)
Responding to Questions About Previous R-Mail Referrals

  1. When a call is received that references a previous R-mail for which an answer has already been provided and the customer has additional questions or requests that the response be repeated:

    If Then
    The additional questions are within your scope of expertise Provide an appropriate response.
    The caller asks for the agent's comments (response) to be repeated Research the closed R-mail referral by reference number and read the agent's comments (response) to the caller. If the response is not satisfactory to the caller, prepare a new R-mail referral and reference the closed R-mail.
    The additional questions involve issues designated on the TE/GE Research Portal as agent referrals Prepare a new R-mail referral.
    The issue is a CSS level topic and the call is received by a CSR Transfer the customer to a CSS.

  2. When a call is received that references a previous R-mail for which the customer states he/she has not received an answer:

    If Then
    The R-mail record is closed and the agent's comments (response) are shown Read the agent's comments (response) to the caller. If the caller is not satisfied, prepare a new R-mail referral.
    The R-mail record is closed and reflects the agent mailed a response 1.      Advise the customer that the agent was unable to reach him/her by phone and a response was mailed.
    2.      Advise the customer the date of the closure and that the response should be received 7-10 days from that date.
    The R-mail record is closed and shows no action taken or reflects the agent left a voice mail message 1. Apologize to the caller.
    2. Offer a second R-Mail referral and notate it "Second Request" and add the original reference number.
    It has been less than 30 days since the referral was entered Advise the customer that, while every attempt is made to respond within 15 business days, it could take up to 30 days if further research is required and he/she needs to wait for the contact.
    It has been more than 30 days since the referral was entered and the referral is opened, assigned, but no action is annotated Apologize and advise the customer the referral is assigned and it may take an additional day or two for the contact.
    It has been more than 30 days since the referral was entered, the referral is opened, but unassigned or it shows WASH POD in the comments section 1.      Apologize for the apparent delay and explain that his/her question does not appear to be assigned.
    2.      Advise customer you will prepare a referral to your manager to ensure someone contacts them within the next five business days
    3.      Prepare Form 4442 and give to manager to forward to Processing Group 7846.
    No record appears on R-mail, or the referral was closed no action due to an error on input (bad phone number, no message present, etc.) Apologize and offer a second R-mail referral.

21.3.8.7  (10-01-2009)
Generating Letters

  1. This section serves as a guide for performing tasks involved in sending outgoing correspondence.

  2. Use the standard IDRS C letters whenever possible. If there is no C letter that fits the situation, or if an existing non-account letter needs to be modified to fit the caller's situation, prepare a Form 4442 referral to the TE/GE Correspondence Unit (fax 513-263-4330), unless guidance in IRM 21.3.8.7.3 indicates that only verbal information should be provided to the caller, e.g., affirming the exemption of a subordinate organization, which the IRS no longer does in writing.

    Note:

    Currently, all affirmation and information letters generated by TE/GE telephone assistors and by the TE/GE Correspondence Unit are in English. We cannot honor any requests for letters in Spanish or in any other language.

  3. For additional information, see IRM 1.10.1, The IRS Correspondence Manual, and IRM 1.10.2, Reference Materials for Preparing Correspondence .

21.3.8.7.1  (10-01-2009)
Certified Affirmation Letters

  1. Occasionally, a customer will request a certified letter of exemption. If the organization is formally recognized as exempt, the Disclosure Office will "Certify" the letter, i.e. place an official Internal Revenue Service stamp on an affirmation letter.

  2. If the caller requests a certified affirmation letter, prepare a Form 4442 referral to the TE/GE Correspondence Unit (fax 513-263-4330) and notate "Request for CERTIFIED AFFIRMATION LETTER" on the Form 4442.

    Note:

    Currently, all affirmation letters generated by TE/GE telephone assistors and by the TE/GE Correspondence Unit are in English. We cannot honor any requests for letters in Spanish or in any other language.

21.3.8.7.2  (05-17-2007)
Using the IDRS C Letters

  1. For information on preparing IDRS C letters, refer to IRM 2.4.6, IDRS Terminal Input, Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW.

21.3.8.7.3  (10-01-2009)
Choosing the Appropriate Letter

  1. To determine the appropriate letter that fits the customer’s situation, refer to the following charts, using all applicable research and information furnished by the caller.

    1. EO Letter Chart Quick Reference

      Affiliation Code EO Status Code Refer to
      1, 2 or 3 01, 12, or 32 Chart 1
      1, 2 or 3 02
      Do not issue affirmation letters to these organizations.       		Chart 8 a
      1, 2 or 3 25 Chart 2
      1, 2 or 3 20 or 21 Chart 3
      1, 2 or 3 31,40,41,42,70,72 and 99 Chart 4
      1, 2 or 3 71 Chart 5
      1, 2 or 3 22
      Never issue a letter to an organization in current Status 22.       		See IRM 21.3.8.9.8(12).
      1, 2 or 3 98
      Never issue a letter to an organization in status 98.       		See IRM 21.3.8.5.1.3.1(2).
      6/8 01 Chart 6
      7, 9 01 See IRM 21.3.8.12.14.5 , "Adding Subordinates to a GEN and Modifying Subordinate Information." Refer to (10).
      7, 9 28 Chart 8a
      N/A NO EO SUBMODULE PRESENT Chart 7
      N/A Use miscellaneous informational/procedural letters in response to information furnished by the caller. Charts 8 a-h as applicable

    2. Chart 1 - EO STATUS = 01, 12, or 32 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      SS = 03
      Expired ARED (200805 and earlier ONLY) and presumptive PFs       		Letter 4164C
      (Form 8734 Needed/Advance Ruling Expired Letter)       		Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      SS = 03
      Foundation code 09       		Letter 4179C
      (No Initial Advance Ruling Issued Letter)       		Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      All other SS = 03 and other Subsections not listed below (includes AREDs of 200806 and later) Letter 4168C
      (Letter Affirming 501(c) Exemption)       		Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      SS = 80 No C Letter available.
      Send 4442 to Correspondence Unit (fax 513-263-4330).       		No C Letter available.
      Send 4442 to Correspondence Unit (fax 513-263-4330).
      Subsection = 90,91,92

      Note:

      Only NECTs showing subsection 91 should have a ruling of public charity status that allows them to file a Form 990. NECTs showing subsection 90 or 92 do not have any formal ruling and there is no letter available to document their status. If the caller requests more information than is discussed here, offer to prepare an EO R-Mail referral.

      		No C Letter available.
      Send 4442 to Correspondence Unit (fax 513-263-4330) for subsection 91 only.       		No C Letter available.
      Inform the caller that the entity is filing an information return as a non-exempt charitable trust.
      Subsection = 93
      Taxable Farmer's Cooperative       		Letter 4163C (No Record of Exemption of Organization Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

    3. Chart 2 - EO STATUS = 25 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      Subsection = 03 with Foundation code 02, 03 or 04 with Status Code = 25 No C Letter available.
      Send 4442 to Correspondence Unit (fax 513-263-4330).       		Letter 4170C
      (3rd Party Affirmation of Exemption Letter)

    4. Chart 3 - EO STATUS = 20 or 21 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      Status 20 Letter 4189C (Reinstatement Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
      Status 21 N/A See IRM 21.3.8.12.6. Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

    5. Chart 4 - EO STATUS = 31, 40, 41, 42, 70, 72, and 99 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      All Letter 4163C (No Record of Exemption of Organization Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

    6. Chart 5 - EO STATUS = 71 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      All Letter 4188C FTE Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

    7. Chart 6 - EO STATUS = 01 - Affiliation Code = 6 (GEN Parent - non Church) or = 8 (GEN Parent - Church)

      Applicability Letter To Org Letter to 3rd party
      All Subsections Letter 4167C (Letter Affirming Parent to Subordinate)

      Note:

      You must research at least one subordinate entity using EOGENS to ascertain the subsection under which the subordinate organizations are exempt in case it differs from that of the central organization.

      		Letter 4170C
      (3rd Party Affirmation of Exemption Letter)

    8. Chart 7 - NO EO SUBMODULE PRESENT

      Applicability Letter To Org Letter to 3rd party
      All, except as noted below Letter 4163C (No Record of Exemption of Organization Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
      Salvation Army component Letter 4206C (Salvation Army Letter) Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      American National Red Cross component Letter 4205C (Red Cross Letter) Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      Clearly a city or county Letter 4076C (Affirm Instrumentality Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
      Not a city or county, but is created by a government entity (the Employment code may be "G" or "T" ) Letter 4076C (Affirm Instrumentality Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
      Federal entity Letter 4076C (Affirm Instrumentality Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
      Indian Tribe listed in Revenue Procedure 2008-55 No C Letter available.
      Send 4442 to Correspondence Unit (fax 513-263-4330).       		Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

    9. Chart 8a - Miscellaneous informational/procedural letters for authorized parties

      Applicability/Issue Letter/Document
      Subordinate organization with EO status 28 No letter available.
      See IRM 21.3.8.12.14.5, "Adding Subordinates to a GEN and Modifying Subordinate Information."
      501(c)(3) organizations with EO status 02
      For other subsections, send 4442 to Corr. Unit.       		Letter 4162C (Letter Regarding Conditional Exemption)
      Organization requests written confirmation of its EIN. Letter 4158C (EIN Letter)
      Inquiry about exempt status of a taxable farmer’s co-op Letter 4163C (No Record of Exemption of Organization Letter)
      Inquiry about exempt status of a section 527 political organization No C letter available

    10. Chart 8b -Miscellaneous informational/procedural letters - Form 8734 Issues

      Applicability/Issue Letter/Document
      Form 8734 and Instructions

      Note:

      With the elimination of the advance ruling process in July 2008, Forms 8734 should be submitted only by organizations whose advance ruling periods expired prior to the effective date of the change in procedures or by organizations undergoing a 60-month termination of their private foundation status.

      		Form 8734 and instructions
      Receipt of filed Form 8734 No C Letter available.
      Affirm verbally if case is found on LINUS/EDS/TEDS.

    11. Chart 8c -Miscellaneous informational/procedural letters - Determination Application Issues

      Applicability/Issue Letter/Document
      Condominium association requests information on exemption qualification No C Letter available.
      Refer caller to Rev. Rul. 74–17.
      Organization Requests concerning copies of a determination for a ruling date prior to January 1, 1948 No C Letter available.
      See IRM 21.3.8.3.4.1.3.(1)(a).
      3rd Party Requests concerning copies of a determination for a ruling date prior to January 1, 1948 No C Letter available.
      See IRM 21.3.8.3.4.1.3.(1)(a).
      How to obtain a group exemption ruling Letter 4187C (Apply for Group Exemption Letter)
      Receipt of Pending Application

      Caution:

      Applies only to authorized caller or to the holder of a valid POA
      Affirm verbally if case is found on LINUS/EDS/TEDS.
      If caller states that the acknowledgement letter was never received, verify the address on LINUS/EDS/TEDS.
      If the caller requests a replacement letter and the address on LINUS/EDS/TEDS is correct, prepare a Form 4442 to the Correspondence Unit (fax 513-263-4330)
      If the caller requests a replacement letter and the address on LINUS/EDS/TEDS is incorrect, instruct the caller to send a written request (including the correct mailing address) to the Correspondence Unit:
      IRS
      TE/GE Correspondence Unit, Room 4024
      P.O. Box 2508
      Cincinnati, OH 45201

      Fax: (513)263-4330
      Request for a user fee refund No C Letter available.

    12. Chart 8d -Miscellaneous informational/procedural letters - Mergers/Terminations

      Applicability/Issue Letter/Document
      Organization has merged with another. No C Letter available.
      See IRM 21.3.8.12.5.2.
      Terminating/Dissolving an Organization See IRM 21.3.8.12.5.1, "Dissolution."
      Organization has changed its legal structure:
      1. Association that Incorporates;
      2. Corporation that Re-incorporates       		No C Letter available.
      Refer caller to Rev. Rul. 67–390.

    13. Chart 8e -Miscellaneous informational/procedural letters - Name Change Guidance

      Applicability/Issue Letter/Document
      Organization has changed/wants to change its name Letter 4166C (Name Change Documentation Letter)

    14. Chart 8f -Miscellaneous informational/procedural letters - Organizational Changes

      Applicability/Issue Letter/Document
      Guidance on how to terminate private foundation classification and become a public charity No C Letter available.
      See IRM 21.3.8.12.5.4.1.
      Organization wants to change its foundation classification to a church No C Letter available.
      See IRM 21.3.8.12.5.4.(1)(a).
      Organization proposes new activities Letter 4159C (Proposed Activity PLR Letter)
      Organization wants to change its subsection Letter 4181C (Change Subsection Letter)
      Organization wants an affirmation letter because its corporate standing in its state has been terminated or is inactive (per caller's comments) DO NOT PREPARE AN AFFIRMATION LETTER EVEN THOUGH THE ORGANIZATION IS IN 01 STATUS. See IRM 21.3.8.12.2, "State Reinstatement Affirmation."

    15. Chart 8g -Miscellaneous informational/procedural letters - Return Issues

      Applicability/Issue Letter/Document
      Organization wants to be exempt from filing a Form 990 - Governmental affiliation No C Letter available.
      Refer caller to Rev. Proc. 95–48.
      Organization wants to be exempt from filing a Form 990 - Church affiliation No C Letter available.
      Refer caller to Rev. Proc. 96–10.
      Back up withholding refund Letter 4191C (Backup Withholding Letter)
      Change in fiscal year Letter 4190C (FYE Change Letter)
      Authorized caller wants copy of CP 211A, Application for Extension of Time to File an Exempt Organization Return - Approved CP 211A cannot be regenerated. Prepare Letter 0333C (Extension of Time to File (IMF/BMF) Approved).

    16. Chart 8h -Miscellaneous informational/procedural letters - Miscellaneous

      Applicability/Issue Letter/Document
      Organization indicates it is not in Pub 78 Letter 4177C (Add to Publication 78 Letter)

21.3.8.7.4  (10-01-2009)
Undeliverable Mail

  1. Undeliverable mail is returned to the area that generated the letter. The manager determines whether a letter should be reissued, the Master File updated, or the correspondence destroyed.

  2. If an undeliverable letter is regenerated and mailed to an updated address, add the following history item to ENMOD:
    NDLTR
    REMAIL

21.3.8.8  (10-01-2006)
Referrals

  1. This section serves as a guide for performing tasks involved in addressing inquiries that need to be referred to another area for resolution.

  2. A referral is a document prepared in the limited instances when a customer inquiry cannot be resolved while the customer is still on the telephone and is not resolved by the end of your work shift.

  3. All paper referrals originating from TE/GE Telephone Operations must be transmitted on Form 3210, Document Transmittal.

    Note:

    Transmittal actions are completed by the clerical staff.

  4. The following items are NOT referrals:

    1. An inquiry resolved on-line, or by the end of your work shift

    2. A fax or written correspondence, whether it is an initial inquiry or it is related to an existing case

    3. Providing the customer with a telephone number, or directing him/her to a Walk-In office

  5. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, for additional information.

    Note:

    For Tax Exempt Bond referrals, see IRM 21.3.8.17.11.

21.3.8.8.1  (10-01-2009)
How to Prepare a Referral

  1. When preparing a referral, complete the following:

    Step Action
    1 Understand the customer's issue or request.
    2 Complete the designated form(s), record(s) or R-Mail as required, to record the referral.
    3 Use abbreviations that are universally understood.
    4 Explain action taken (e.g., transferring non-TE/GE Telephone Operations related case).
    5 Include your name and employee identification number on the referral.
    6 Give the customer the appropriate response time frame. See Exhibit 21.3.8-12, "Time Frames."
    7 Control the referral when appropriate.

21.3.8.8.2  (10-01-2009)
Form 4442 - Inquiry Referral

  1. Most Form 4442 referrals prepared by TE/GE telephone assistors are either account-related issues or issues that are still TE/GE-specific but which must be resolved by areas outside the TE/GE Telephone Operations, such as by the TE/GE Adjustments Unit or by the TE/GE Correspondence Unit.

  2. Occasionally, a special circumstance might necessitate completing a referral Form 4442 that does not go outside the TE/GE Telephone Operations, but, rather, is routed to the assistor's manager. This includes, but is not limited to, the following situations:

    • When you are unable to respond to a question on a topic in your assigned application (See (7) below for call back time frame.)

    • When the call site closes for the day, the queued calls cannot be completed before the end of the TE/GE assistor's tour of duty, and the caller, when asked, prefers not to call back the next business day or at a later date (Inform the caller that his/her call will be returned by the close of business on the next business day.)

      Note:

      If the caller's question should not be answered by TE/GE, transfer or refer the caller appropriately.

    • When the caller is insisting on speaking to another assistor or to a manager (Inform the caller that the manager or his/her designee will return the call by the close of business on the next business day.)

  3. A written referral is documented on Form 4442, Inquiry Referral , when a customer’s inquiry must be referred to another area and the referral is not appropriate for the R-mail system. This form is available on SERP and can be completed and printed for the referral.

    Note:

    Use e-4442 and the related procedures whenever possible.

  4. Form 4442 must be complete. A complete referral has (at a minimum) entries in:

    • Part I - boxes 1-6

    • Part II – boxes 8-9, 13-18, and 21-24. Make entries in the remaining boxes as appropriate.

    • Part III – Customer’s issue, any IRM reference directing the referral, any other pertinent information.

      Note:

      Be sure to indicate any special instructions or information, e.g., whether it was a third party contact, whether the caller/organization is expecting a response or whether the referral is requesting research and an update to records only.

  5. Attach any supporting documents (paper Forms 4442 only) and route to your manager for approval/signature. If approved, route or fax Form 4442 to the appropriate area.

  6. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, for general information and IRM 21.3.5.4.2.2 for information on controlling referrals.

  7. Unless otherwise specified, the response time frame for an account inquiry is 30 days; for a tax law inquiry it is 15 days.

21.3.8.8.3  (04-24-2008)
Exam Referrals/Informants

  1. If a call is received from a customer reporting information concerning alleged misconduct or wrongdoing of an exempt organization (either formally exempt or treated as exempt) or an employee plan, advise the customer to write to:

    (EO) (EP)
    IRS-EO Classification
    MC 4910 DAL
    1100 Commerce Street
    Dallas, TX 75242     		IRS - EP Classification
    SE:T:E:EP:PR:C
    9350 Flair Drive, 2nd Floor
    El Monte, CA 91731–2885

    Note:

    Callers with EO complaints may also fax their information to 214-413-5415 or may e-mail it to eoclass@irs.gov. The information may be sent in letter format or the customer may complete and submit Form 13909, Tax-Exempt Organization Complaint (Referral) Form, which is available on the IRS Web site (type "Form 13909" in the search window) or through the National Distribution Center at 1-800-829-3676.

  2. If the caller specifically asks, explain that the information can be submitted anonymously.

  3. If the complaint is dealing with EO related issues, but the organization does not have a formal exemption determination, advise the caller appropriately. See IRM 21.3.8.4.2.3 , "EO Public Inspection of Determination Applications and Return Information," for appropriate disclosure guidelines.

  4. Do not take information from the caller and prepare an exam referral based on that information. Informants must submit the information on their own behalf.

  5. Do not advertise or solicit submissions for the informant reward program. If the caller specifically asks about the program, refer the caller to Form 211, Application for Reward for Original Information. See IRM 21.3.8.8.7, "Informant Claims/Form 211, Application for Reward for Original Information. "

  6. If the caller has a complaint against an individual affiliated with an exempt organization or an employee plan, see IRM 21.1.1.11, "Informant Contacts," for additional information.

21.3.8.8.4  (10-01-2009)
Employment Tax, Information Returns, and Martinsburg Referrals

  1. When a call is received dealing with employment tax issues, probe to determine the nature of the question.

    If Then
    The caller needs assistance on completion of Forms 941, 940, 943, 944, 945 Use the TTG to route the call, enter 941, etc.
    The caller is an employer needing help relating to paying a minister, pastor or clergyman Use TTG to route the call, search under "minister" "clergy" .
    The caller is requesting information on Form 2031 Waiver Certificate Use TTG to route the call, search under "minister" .
    The caller is requesting a refund of backup withholding See IRM 21.3.8.3.5.3, Backup Withholding Refunds - EO, for guidance.
    If the caller has account-related questions pertaining to Forms 1096, 1098, 1099, W-2, W-4, etc. Use TTG to route the call.
    The caller needs assistance completing Forms W-2, 1099, or any other form listed in (4) below Refer caller to Martinsburg at (866)455-7438. See below for additional details.

  2. The Martinsburg Information Reporting Program handles technical/tax law and preparation questions from payers relating to the filing of information returns.

    Note:

    This does not include the Form 990 or Form 5500 series information returns.

  3. Provide callers with the Enterprise Computing Center---Martinsburg (ECC) toll-free number and the hours of operation. The toll-free number is (866)455-7438. The Telecommunication Device for the Deaf (TDD) number is (304)267–3367 (not a toll-free number). The hours of operation for the Center are Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern time. The Center can also be contacted via E-mail at mccirp@irs.gov.

  4. The Enterprise Computing Center---Martinsburg (ECC-MTB) site answers questions on the following subjects:

    • Magnetic media, electronic filing, and tax law questions relating to the filing of information returns (Forms 1096, 1098, 1099, 5498, 8027, and W-2G). This does not include electronic filing of Form W-2.

    • Magnetic media and electronic filing questions relating to Form 1042-S

    • Tax law and paper filing related questions about Forms W-2 and W-3

    • Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers

    Note:

    Specific account related questions are NOT handled at Martinsburg. They do not have access to the Master File. DO NOT GIVE OUT THE MARTINSBURG NUMBER FOR ACCOUNT ISSUES (e.g., calls on CP 215)!

21.3.8.8.5  (10-01-2009)
Miscellaneous Referrals and Contacts

  1. Employment Verification: If you receive a call for employment verification, instruct the caller to contact (800) 996-7566 for assistance.

  2. Refer to the "TE/GE Contact and Mail Points" on the TEGE Call Site - Research Portal to obtain a contact list for the following:

    1. FSLG Group Area Contacts

    2. State Social Security Administrator Contacts

    3. State Contacts

    4. FSLG Management Assistant Contacts

    5. ITG Management and groups

21.3.8.8.6  (10-01-2009)
Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  2. Refer all Congressional inquiries to TAS on a Form 911, Request for Taxpayer Advocate Service Assistance.

  3. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you cannot resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS, unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, "Same-Day Resolution by Operations." When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

21.3.8.8.7  (10-01-2009)
Informant Claims/Form 211, Application for Reward for Original Information

  1. When a call is received from an informant that requests information on applying for a reward, instruct the caller to complete Form 211, Application for Reward for Original Information. Advise the caller to send the completed form to the address provided on the Form 211. The address shown below may also be provided to the caller in lieu of or in addition to referring the caller to the address on the form:
    IRS
    Whistleblower Office
    SE:WO
    1111 Constitution Ave., NW
    Washington, DC 20224

21.3.8.9  (10-01-2006)
Updating IDRS (Entity Issues)

  1. This section serves as a guide for performing tasks involved in addressing general entity related issues.

21.3.8.9.1  (10-01-2009)
Applying for an EIN and Re-establishing Entities/EINs on Master File

  1. Applying for an EIN: When responding to customers concerning applying for an EIN, refer to the Enhanced Job Aid Applying for Exemption, located on SERP.

  2. Reestablishing an existing EIN:

    1. If a customer indicates that he/she has an EIN and INOLE has "no record," research IDRS using command codes such as NAMEE, NAMEB, or FINDE to determine if a record of the EIN exists.

      If Then And
      Master File indicates the EIN previously existedand the caller is authorized Re-establish the account on Master File, per IRM 3.13.12.6.2, Exempt Organization Account Numbers (Entity) - TC 000. See IRM 21.3.8.9.10 (3).  
      Master File has no prior history of EIN Probe to determine whether caller has a copy of CP 575 that was issued to the customer when the EIN was assigned. If customer has a copy of CP 575, instruct caller to send a copy of the CP 575 and a cover letter requesting reestablishment of the account to:
      IRS
      Attn. EO Entity, MS 6273,
      Ogden, UT 84201

      The information may also be faxed to 801–620–3249 or 801–620–3263.
      If customer does not have a copy of CP 575, explain to the customer that he/she will need to apply for a new EIN. See above.

      Note:

      A copy of a determination letter or page one of Form 1023/1024 with the EIN on it is not sufficient proof to substantiate the reactivation of the EIN.

    2. If the caller needs to have a trust EIN re-established for an employee plan, prepare a Form 4442 referral with the necessary information and fax it to EP Entity at 801-620-6117.

21.3.8.9.2  (10-01-2009)
Name Changes - EO and FSLG

  1. The documentation required to substantiate an organization’s name change is determined by the organization’s legal structure. Use the following chart to determine the appropriate documentation after researching IDRS and, if necessary, EDS/TEDS for the exempt status of the organization:

    The Organization is The Request Must Include
    Incorporated
    (Org. code 1)     		1. An amendment to the articles of incorporation, and
    2. Proof of filing with the state.
    Trust
    (Org. code 2)     		1. An amendment to the trust agreement or resolution to amend the trust document with the effective date, and
    2. Signature of at least one trustee.
    Unincorporated Association
    (Org. code 5)     		1. An appropriately dated amendment to the articles of association, constitution, or other organizing document, and
    2. Signature of at least two officers.

    Note:

    A copy of the meeting minutes showing the name change, signed and dated by at least two officers is acceptable.
    Government entity, political subdivision, instrumentality of government 1. Documentation from the governmental unit that created the entity showing the (new) name of the entity
    2. Letter signed by a person authorized by the creating governmental unit

    Note:

    Per Rev. Proc. 2007-4 Sec. 7.04(2), only the Exempt Organizations Determinations Office has the authority to issue updated letters reflecting a name change. IRM 7.20.2, Determination Letter Processing of Exempt Organizations, requires a conformed copy of the amended organizing document to substantiate the name change; therefore, "Oral Statement Authority" does not apply to EO name changes.

  2. If the entity has a formal exemption (either with an individual ruling or as the central organization in a group ruling), instruct the caller to send the documentation and a cover letter to:
    IRS
    TE/GE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Fax: (513)263-4330

  3. If the organization does not have a formal exemption (including subordinates covered by a group ruling and governmental entities/instrumentalities), instruct the caller to send the name change documentation and a cover letter to:
    IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: (801)620-3249 or (801)620–3263

    Exception:

    See IRM 21.3.8.12.14.5, "Adding Subordinates to a GEN and Modifying Subordinate Information," if the subordinate is calling about a change to the name of the central organization.

    Note:

    If the organization has formal exemption and the caller indicates the organization's name is incorrect on our records and the correct name cannot be confirmed on EDS/TEDS, instruct the caller to send a conformed copy of the organization's organizing document and/or name change amendment and a letter requesting the correction to EO Entity.

  4. Ogden acknowledges the name change/correction within 30 days of receipt of the request by sending the organization a Letter 252C. The general time frame for requests sent to Cincinnati is 45 days.

  5. Although central organizations should ensure that their subordinates have changed their names appropriately, they are not required to submit the name change documentation on behalf of their subordinates; they may simply inform Ogden of the change at the address above. If the subordinate is notifying Ogden directly, however, it must submit the documentation described above and should also notify its parent of the name change.

21.3.8.9.3  (05-23-2008)
Name Changes - EP

  1. A request to change the name of a plan must be:

    1. Made in writing

    2. Signed by an officer, and

    3. Faxed or mailed to EP Entity unit in OSPC at the following:

      Internal Revenue Service
      M/S 6273 - EP Entity
      Ogden, UT 84201

      FAX: (801) 620–6117

  2. Plan name corrections that cannot be verified on EDS/TEDS and corrected by the assistor at the time of the call must also be sent to EP Entity at the address shown above.

  3. EP Entity makes the requested change within 30 days of receipt of the request; however, they do not issue a letter to the requester acknowledging that the change has been made.

21.3.8.9.4  (10-01-2009)
DBA/AKA Names for Exempt Organizations

  1. If an organization requests an assumed or trade name (e.g., "doing business as" (DBA) or "also known as" (AKA)) be added to its name, it must submit the following:

    Note:

    The name could also be referred to as a "fictitious" , "assumed" , or "better known as" (BKA) name.

    If the organization is Then the organization must submit
    Incorporated Proof the DBA/AKA name addition was filed and accepted with the secretary of state or appropriate state or local authority (e.g., a copy of a certificate reflecting the addition of the assumed name or a copy of approved amended articles of incorporation).
    Not incorporated Documentation of the DBA/AKA name addition, signed and dated by at least one of the principal officers (e.g., amended organizing document, amended by-laws, or minutes of a meeting).

  2. If the entity shows a formal individual exemption on IDRS or EDS/TEDS, instruct the caller to send the documentation and a cover letter to:
    IRS
    TE/GE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Fax: (513)263-4330

  3. If the organization does not show a formal exemption on IDRS or EDS/TEDS (this includes subordinates in group rulings), instruct the caller to send the name change documentation and a cover letter to:
    IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: (801)620-3249 or (801)620–3263

    Note:

    Advise subordinate organizations to inform their central organization if they have not already done so.

  4. Ogden acknowledges the DBA/AKA name change/addition within 30 days of receipt of the request; the general time frame for requests sent to Cincinnati is 45 days.

21.3.8.9.5  (10-01-2009)
Address Changes/Misdirected Mail

  1. For-Profit Entities - Requests must be made by an authorized individual. If the caller represents a for-profit entity, post-route the caller using the Telephone Transfer Guide.

    Exception:

    If the caller represents the sponsor of an employee plan and you are changing the plan's address, you may also update the sponsor's address if requested by an authorized individual.

  2. Tax-Exempt Entities/Employee Plans - In order to make the change over the phone, the authorized requester must be able to cite the Address Of Record (AOR).

    1. Once verified, research Master File to determine if the change is pending or has been made.

    2. If the change has not been made, input the change (TC 014) to Master File. To remove the c/o name, input $$ on the c/o name line on the BNCHG screen. To delete the location address, input $$ on the first line of the location address on the BNCHG screen. See IRM 21.3.8.9.10, TCs for the Entity Module, and IRM 21.1.3.20.1, "Oral Statement Documentation Requirements," for additional information.

      Note:

      When inputting an address change for an employee plan, determine whether you are being asked to make a change for the plan sponsor (using the sponsor's EIN), for the plan (using the plan sponsor's EIN with a "P" ), or for both (in which case you will need to input the change twice, once with a " P" and once without).

    3. Prepare the appropriate affirmation letter reflecting the new address, if requested and if applicable.

    Note:

    If you are changing the address of a subordinate organization, remind the caller to inform the central organization of the subordinate's new address.

  3. If the caller is unable to validate the AOR, determine whether the organization will be filing a return before it needs to have its AOR updated. If yes, advise the caller that putting the new address on the return will update the address. If no, advise him/her to submit a completed Form 8822, Change of Address, or to put the change in writing with the appropriate signature and either mail or fax the form/written request.

    Note:

    Do not treat the c/o name line as part of the address for disclosure purposes. If an authorized caller wants to change or add an c/o name line, input the information as requested if the caller has responded appropriately to the other disclosure prompts.

    1. If the entity shows a formal individual exemption on IDRS or EDS/TEDS, instruct the caller to send the documentation and a cover letter (if an affirmation letter is also being requested) to:

      IRS
      TE/GE Correspondence Unit, Room 4024
      P.O. Box 2508
      Cincinnati, OH 45201

      Fax: 513-263-4330

    2. If the organization is a subordinate in a group ruling or does not show a formal exemption on IDRS or EDS/TEDS, instruct the caller to send the address change form/written request to:

      IRS
      Attn. EO Entity, MS 6273
      Ogden, UT 84201

      Fax: 801-620-3249 or 801–620–3263

    3. If the caller represents an employee plan, instruct him/her to send the address change form/written request to:

      IRS
      Attn. EP Entity, MS 6273
      Ogden, UT 84201

      Fax: 801-620-6117

    Note:

    Normal processing time for address changes sent to the Correspondence Unit in Cincinnati is 45 days; for those sent to EO Entity, it is 30 days.

  4. If a former officer or other third party informs us that he/she is no longer part of the organization, but continues to receive correspondence, or that he/she was never affiliated with the organization (see (7) below), put the organization in status 21:

    1. If there is an open EO return module with no TC 150, use Command Code FRM49 TC 593/closing code 32 to satisfy the module; or

    2. If there is no open EO return module, use Command Code MFREQ to reactivate the most recent module or CC ACTON to create a dummy module; then use FRM49 to input the TC 593/closing code 32.

    Note:

    Current IDRS programming will not allow a status 21 to follow a status 32. If you have an entity that is in status 32 and which should be in status 21, prepare a Form 4442 with the pertinent information and route it to your lead, who will update the status temporarily to 01 and then put the organization in status 21. The leads will input the history item STAT32TO21 to identify these cases so it is clear that these organizations are not going to be left in 01 status and that they should not receive an affirmation letter until they have provided the required information for reinstatement. Also note that TE/GE telephone assistors cannot put central organizations into status 21. If you believe a central organization should be in status 21, prepare a Form 4442 and route it to EO Entity in Ogden.

  5. Do not update the address on Master File without specific instructions to do so by an authorized individual.

    Note:

    You may correct obvious misspellings in the address fields whether or not the caller is authorized.

  6. If an organization has a pending unassigned determination application, you may make the address change on Master File if requested to do so by an authorized party, but the organization must make the request in writing via letter or Form 8822 to the TE/GE Adjustments Unit [P.O. Box 2508, Room 4024, Cincinnati, OH 45201 (fax 513-263-4330)] to have the address updated on EDS/TEDS. If the case is assigned, update IDRS as appropriate and instruct the caller to send the request to the agent to whom the case is assigned.

    Note:

    POAs as shown on EDS/TEDS are not authorized parties for the purpose of updating the AOR on Master File.

  7. If the caller states that he/she received IRS mail belonging to another taxpayer/entity, follow the procedure outlined in IRM 21.1.3.2.2, "Authorized and Unauthorized Disclosures."

21.3.8.9.6  (03-04-2009)
EIN Consolidations

  1. If the caller indicates (or if you discover from research performed in the normal course of the call) that his/her exempt organization has been assigned multiple EINs, instruct the caller to put the details in writing and send the information to: IRS Attn. EO Entity, MS 6273, Ogden, UT 84201; Fax: 801-620-3249 or 801–620–3263.

  2. If the caller indicates (or if you discover from research performed in the normal course of the call) that the corporate sponsor or trust associated with his/her employee plan has been assigned multiple EINs, instruct the caller to put the details in writing and send the information to: IRS Attn. EP Entity, MS 6273, Ogden, UT 84201; Fax: 801-620-6117.

21.3.8.9.7  (10-01-2009)
Change in Accounting Period for Organizations Under 501(a)

  1. When a contact is received requesting a change in an accounting period, research IDRS to verify what section the organization is exempt under.

  2. Generally, organizations exempt under 501(a) will be deemed to have obtained the approval of the Commissioner of the Internal Revenue for a change in accounting period with the filing of the applicable information return for the short period for which a return is required. See Rev. Proc. 85–58. Organizations described in 401(a) of the code, however, may need to file Form 5308, Request for Change in Plan/ Trust Year. See Form 5308 and instructions, or Revenue Procedure 2006-8 (or its successor) for Employee Plan User Fees (specifically for Change in Plan year Form 5308).

  3. The following organizations must file Form 1128, Application to Adopt, Change, or Retain a Tax Year, for a change in their annual reporting periods:

    • 521 - Farmers Cooperatives

    • 526 - Ship owner's Protection and Indemnity Association

    • 527 - Political Organizations

    • 528 - Housing Associations and Condominiums (see Rev. Proc. 85–58)

    • Organizations involved in a group change in tax year for all their subordinate organizations

  4. Organizations exempt under section 501(a) are required to file Form 1128 if:

    1. The organization was required to file an annual information return (Form 990-N excluded) or Form 990-T, Exempt Organization Business Income Tax Return, at any time during the last 10 calendar years, and

    2. The organization has changed its tax year within the last 10 calendar years (i.e., ending with the calendar year that includes the beginning of the short period resulting from the change of tax year).

  5. If an organization exempt under section 501(a) is not required to file Form 1128:

    1. It may change its accounting period by filing a short-period return ending on the date of its new accounting period. Instruct the organization to write "Change of Accounting Period" at the top of the short-period return.

      Note:

      This does not pertain to Form 990-N submissions; organizations are not able to effect a change to their accounting period by submitting a "short year" Form 990-N, but rather must follow the procedure in (5)(e) below.

    2. It may not file any return for more than a 12-month period.

    3. If the organization has completed a 12 month tax period and wishes to change its accounting period, it must file two returns (a full-year return and a short-year return).

      Example:

      In February 2009, an organization with a December tax year wants to change its accounting period to February. The organization must file a full year return January 2008 - December 2008 on one tax return and a short-year return January 2009 - February 2009 showing "Change of Accounting Period" on top of the return.

    4. If the organization has not been required to file Form 990, it may simply file a short-period return showing "Change of Accounting Period."

      Note:

      This does not pertain to Form 990-N submissions; organizations are not able to effect a change to their accounting period by submitting a "short year" Form 990-N, but rather must follow one of the other methods described in this subsection.

    5. If the organization is not required to file annual information returns (Form 990 or Form 990-EZ) or a tax return reflecting unrelated business income (Form 990–T), it may reflect the change by submitting a written request to IRS, Attn. EO Entity, MS 6273, Ogden, UT 84201. The information may also be faxed to 801–620–3249 or 801–620–3263. The organization should allow eight weeks from the date the request is submitted for our records to be updated. Form 1128 is still required if the organization has changed its annual accounting period within the previous 10 calendar years.

  6. Do not change the fiscal year month based on information provided by the caller even if you suspect Service error in the processing of his/her original request. If IDRS research indicates that a change has been made (e.g., a TC 053 on ENMOD), but the change differs from what the caller is stating (including when the caller states that no change was requested), prepare a Form 4442 referral to EO Entity and provide a complete description of the problem. Tell the caller to allow 30 days for a response.

  7. Organizations should allow up to 30 days for the processing of their Form 1128 or Form 5308. If the caller wants to check the status of his/her Form 1128 or Form 5308 request, research IDRS to see whether the requested change has been made. If it has not (and it has been at least 30 days since the Form 1128 or Form 5308 was submitted), prepare a Form 4442 referral and give it to your Lead, who will research the status and contact the caller.

    Note:

    Follow this same referral procedure if the caller is checking on the status of a Form 3115, Application for Change in Accounting Method.

21.3.8.9.8  (10-01-2009)
Status Codes - EO

  1. Status Code 01– When Status Code 01 is present on the Master File, it indicates an unconditional exemption has been granted to the organization.

  2. Status Code 02– Conditional — The exemption was conditioned upon an organization representing that it will meet an operational requirement. The organization needs to furnish amended articles containing the (c)(3) language. IRS no longer grants conditional rulings. Status code 02 may be encountered on rare occasion when working old case issues. See IRM 21.3.8.7.3(1)(i).

  3. Status Code 06 – State-operated university or college required to file Form 990-T for unrelated business income.

  4. Status Code 07 – Church filing Form 990-T that does not have a formal exemption.

  5. Status Code 10 – Pre-examination of church — The Form 990 that is submitted to OSPC will have been prepared by the EO Area Office Examination.

  6. Status Code 11 – Church-controlled school with no formal exemption that files a Form 5578.

  7. Status Code 12 – A formal exemption was not granted for filing an EO return under IRC section 4947(a)(2),Trust filing Form 5227 Return, or a Taxable Farmer's Cooperative.

  8. Status Code 18 - Is used when the organization is a trust. (Required to file Forms 990–PF and Form 1041.)

    Note:

    Status Code 18 is input when a private foundation exemption has been revoked. The organization is required to continue filing a Form 990-PF return.

  9. Status Code 19 - Is used when the organization is a corporation. (Required to file Forms 990–PF and Form 1120.)

    Note:

    Status Code 19 is input when a private foundation exemption has been revoked. The organization is required to continue filing a Form 990-PF return.

  10. Status Code 20 — Is used when the organization with an individual ruling is terminated or out of business. See IRM 21.3.8.12.6, Request for Reinstatement of Tax Exempt Recognition, for additional information. See IRM 21.3.8.5.1.3.1, "Verification of Tax Exempt Status and Foundation Classification," for additional information on status checks.

    Note:

    This Status Code is only used for organizations with individual rulings. If the organization is a subordinate of a group and the parent indicates it is no longer part of the group, the status code will be 28. See IRM 21.3.8.9.8, Status Code 28, for additional information.

  11. Status Code 21 — Is used when we are unable to locate the organization. See IRM 21.3.8.12.6, Request for Reinstatement of Tax Exempt Recognition, for additional information. See IRM 21.3.8.5.1.3.1 , "Verification of Tax Exempt Status and Foundation Classification," for additional information on status checks.

  12. Status Code 22 — Is used when the organization's exemption has been revoked. This status generates an 1120 filing requirement. When an account is in STATUS Code 22, verify disclosure and respond to the caller using the following table:

    IF THEN
    The caller is authorized

    1. Apologize to the caller and advise him/her that you are unable to confirm the status.

    2. Prepare a Form 4442 with the caller's name, his/her relationship to the organization and his/her telephone number. In Part III Section B, notate: "Status 22 verification" and write "STATUS 22" on the top of the form.

    3. Attach an INOLES print.

    4. Tell the caller that someone will contact him/her within 30 days.

    5. Route the Form 4442 to your manager, who will send it to the TE/GE Correspondence Unit (fax 513-263-4330).

    Caution:

    DO NOT update the account under any circumstances.
    The caller is not authorized Advise the caller that the organization is no longer tax exempt as of (month/year), using the status code date for month/year. See IRM 21.3.8.4.2.3.(5).

  13. Status Code 23 — Is used when the organization is terminated under 507(a).

  14. Status Code 24 — Is used when the organization is terminated under 507(b)(1)(A).

  15. Status Code 25 — Is used when a private foundation files a notification of its intent to begin a 60–month termination under 507(b)(1)(B). An advance ruling letter may be requested.

  16. Status Code 26 (Termination/Merger) — Is used for accounts that are no longer in existence when two exempt organizations are merged (both accounts were exempt either by individual rulings or by a group ruling).

  17. Status Code 28 — Indicates a subordinate organization is no longer included in a group exemption ruling. The status is updated to 28 when the central organization has notified IRS that the subordinate is no longer part of its group exemption.

    Note:

    The status will also automatically be updated to 28 if the subordinate organization files a 990 series return and checks the final return box, or if a TC 591 is input on any 990 series tax modules. Research EDS/TEDS to verify that the organization does not have an individual ruling.

  18. See IRM 21.3.8.12.14.5, "Adding Subordinates to a GEN and Modifying Subordinate Information, " for information on returning a subordinate organization to Status 01.

  19. Status Code 29 — Is used when a group ruling has been dissolved as a result of the central organization not responding to the SGRI or because it sent EO Entity correspondence stating that the group ruling was no longer being used. All EO filing requirements will reflect zero.

    Note:

    If the (formerly) central organization for a dissolved group ruling is going to maintain its individual exemption, it should be in status 01 with an affiliation code of 1-3 (generally 3). See IRM 21.3.8.12.14.3, "Supplemental Group Ruling Information (SGRI)," if the authorized caller believes his/her organization is in status 29 in error.

  20. Status Code 30 — Applies to churches, their integrated auxiliaries, and conventions or associations of churches as described in IRC section 501(c)(3) that voluntarily file Form 990, even though they have not received a formal exemption ruling and Master File does not indicate they are covered under a group exemption ruling. Handle as a no-record church. Order all appropriate forms and send a Letter 4163C (No Record of Exemption of Organization Letter).

  21. Status Code 31 — Applies to small 501(c)(3) organizations other than churches and private foundations that normally have annual gross receipts of less than $5,000 and that submit a Form 990-N or that voluntarily file Form 990/990-EZ, even though they have not received a formal exemption ruling and Master File does not indicate they are covered under a group exemption ruling. Handle as a no-record. Order all appropriate forms and send a Letter 4163C (No Record of Exemption of Organization Letter).

  22. Status Code 32 — Applies to non-responders to CPs 140 and 144.

    Note:

    No CP 140/144s were generated/mailed after December 2007 and no additional organizations have been put into Status 32 since January 2008.

    1. Prior to December 2007, CPs 140 were issued to organizations with a filing requirement of 990–02 that were not required to file because their gross receipts were $25,000 or less and had not filed for three consecutive years.

    2. Prior to December 2007, CPs 144 were issued to organizations with a filing requirement of 990–01 that had not filed a 990 for three consecutive years.

    3. The EO Status was updated to 32 using the current month and year as the status date.

    4. See IRM 21.3.8.12.6, "Request for Reinstatement of Tax Exempt Recognition," if the caller is authorized.

      Caution:

      Do not discuss non-compliance issues (e.g., the organization's failure to respond to the CP 140/144) with unauthorized callers.

  23. Status Code 33 — Applies to foreign private foundations described in IRC section 4948(b) that are not required to apply for exemption, but are required to file a Form 990-PF to pay 4% tax on gross investment income derived from sources within the United States.

  24. Status Code 34 — Applies to political organizations operating under the rules of IRC section 527.

  25. Status Code 35 — Applies to foreign entities that IRS has agreed are exempt by treaty with the participating country, but have no foundation code. For example, Canadian charities would be set up on Master File with an EO Status Code of 35.

  26. Status Code 36 — Applies to organizations other than 501(c)(3), (9), or (17) that have submitted a Form 990-N or that filed Form 990/990-EZ and have not received a formal exemption ruling, and the Master File does not indicate the organization is covered under a group exemption ruling.

  27. Status Code 40 — Is input by OSPC to create an EO submodule for a 501(c)(3), (9), or (17) organization that has not been ruled to be exempt at the time a Form 990-N is submitted or that a Form 990/990-EZ is filed.

  28. Status Code 41 — Input when a status 40 organization has Failed to Reply to Solicitation for Application.

  29. Status Code 42 — Input when an extension of time to file an EO return is received from an organization that does not have a formal exemption or is not covered under a group exemption ruling.

  30. Status Code 70 — Is input when, on merits of the application, an exemption is denied.

  31. Status Code 71 — Is input when an organization fails to establish (FTE) an exemption by failing to respond to our request for additional information.

  32. Status Code 72 — Refusal to Rule

  33. Status Code 97 — Revocation of exempt status due to failure to file an information return or Form 990-N for three consecutive tax periods.

  34. Status Code 98 - Input to identify terrorist organizations. See IRM 21.3.8.12.6, Request for Reinstatement of Tax Exempt Recognition.

  35. Status Code 99 - Input by the EO Compliance Area when an organization in status code 22, 41, or 70–72 files an EO return. Treat the organization as one which is not exempt.

    Note:

    See exhibit 21.3.8-3 for a quick reference guide.

21.3.8.9.9  (10-01-2007)
Pub. 78 - Updating to 01 Status

  1. When updating the EO submodule of an organization described in IRC section 170(c) on Master File to status "01" , and the organization is entitled to receive deductible contributions, input cum list indicator 3. The update adds the organization to the next quarterly update of the Cumulative List of Organizations (Pub. 78).

    Note:

    Be aware this is not referring to the Pub. 78 Addendum that is on the Web; this procedure is to insert the organization on the next quarterly update of Pub. 78.

  2. Only organizations with an individual exemption or central organizations holding group rulings are added to the list (no subordinates). These organizations are primarily IRC section 501(c)(3) organizations, but the list also includes other IRC section 501(c) organizations that meet certain conditions (e.g., volunteer fire departments, cemetery companies, fraternal organizations, and veterans organizations).

  3. To determine whether non-501(c)(3) organizations should be added to Pub. 78, research CC BMFOLO and/or EDS/TEDS for the Deductibility Code and date. If charitable contributions can be accepted by the organization, the Deductibility Code will be "1."

  4. This action also applies when adding an EO submodule to an account.

    Note:

    When adding an account onto the Master File with TC 000, it is necessary to input the CUM-LST-IND as a separate TC 016 transaction.

  5. To add an organization to the Pub. 78, access CC EOREQ. Input a "3" in the CUM-LST-IND field.

21.3.8.9.10  (10-01-2009)
TCs for the Entity Module

  1. The following is a list of entity transaction codes you may encounter:

    Note:

    This list is not all inclusive. See Document 6209 for a complete listing of Transaction Codes (TCs).

    Transaction Code Meaning
    000 Establishes an account on the Master File.
    011 Identifies an account that has had two or more EINs consolidated on Master File.
    012 Reopens an inactive account on the Master File.
    013 Changes the name of an account on Master File.
    014 Changes the address of an account on Master File.
    016 Establishes and changes information contained on Master File such as:

    • BMF filing requirements

    • Fiscal year month

    • Employment code

    • EO submodule

    • Sort name

    • Care of name

    • Location street address

    • Location city, state and ZIP
    017 Replaces an EP File Folder Number.
    020 Removes or inactivates an account from Master File so future tax modules cannot be created. This code is also used to delete a Plan.
    022 Removes an EO module when a BMF account has an erroneously established EO section.
    023 Reversal of Election to Lobby
    024 Election to Lobby
    053 Changes the plan/fiscal year month. Form 1128 is required to change the accounting period.
    070 Church Exemption from SS Taxes
    071 Revocation of Church Exemption from SS Taxes
    127 Changes the name, address or EIN of the Plan Administrator.
    128 Replaces the Plan Name and Administrator data.

  2. Some of the more common transaction codes you may encounter are listed below.

  3. TC 000 establishes an account on the BMF for the first time or reactivates a previously-assigned EIN. These accounts may be entered in one of two ways:

    1. CC ENREQ/BNCHG, Doc Code 63, is used when no EO section needs to be established (e.g., EP trust EINs).

    2. CC EOREQ/EOCHG, Doc Code 80, is used when an EO submodule needs to be established.

    If Then
    No EO submodule needs to be established (e.g., EP trust EINs) CC ENREQ/BNCHG format is used for input of an entity change transaction. It must be preceded by a CC ENMOD. If the TIN is not located on the Master File, an intend indicator of 1 must be input in column 20. The intend indicator allows the generation of a TC 000.
    The required fields for BNCHG TC 000 transactions are Doc. Code 63, name control, primary name, address, city, state, ZIP, filing requirements or NR, and Remarks. See IRM 21.1.3.20.1 , "Oral Statement Documentation Requirements," for details.
    An EO submodule needs to be established CC EOREQ/EOCHG format is used for input of an entity and/or submodule change transaction. If the TIN is not located on the MF, an intend indicator of 1 must be input in column 20. The intend indicator allows the generation of a TC 000.
    The required fields for CC EOCHG TC 000 transactions are Doc Code 80, name control, primary name, address, EO status code and date, at least one of the following filing requirements: 990, 5227, 990-PF, or NR, and Remarks. See IRM 21.1.3.20.1, "Oral Statement Documentation Requirements," for details.

    Note:

    IRM 3.13.2-11, "BMF Account Numbers - Universal List of Major City Codes in Alphabetical Order" , contains a list of Major City Codes which may be used as a short cut for inputting the city and state information.

  4. TC 013 indicates the primary name has been changed. Input this TC using ENREQ/BNCHG. When inputting a TC 013 on an EP account, the "P" must be input behind the EIN in order to post the name change transaction to the Employee Plans Master File (EPMF).

    Caution:

    See IRM 21.3.8.9.2, "Name Changes - EO and FSLG," before changing the name of an exempt organization with an individual ruling or before changing the name of the central organization in a group ruling.

  5. TC 014 indicates the account address (i.e., domestic, street address, mailing city, state and zip) has changed. Input this TC using ENREQ/BNCHG.

    1. When inputting a TC 014 on an EP account, input the "P" behind the EIN in order to post the transaction properly to the EPMF.

    2. If a foreign street address needs to be input, input the foreign city and foreign country in the mailing street address and mailing city, state and ZIP line.

      Note:

      U.S. territories and possessions are not considered foreign addresses. See IRM 21.7.13.7.3.8.3.2, "Territories and Possessions State Codes," for additional information.

    3. A foreign postal code may be input.

    4. If a foreign country is not input, input ",." in the state field.

    5. If a foreign city or postal code is input, input the foreign street address.

    6. If a domestic mailing city, state and ZIP or major city code ( IRM 3.13.2-11) and ZIP are input, input the mailing address.

    7. If a major city code is input, input a mailing ZIP code.

    8. If the organization is a central organization or is an organization with an individual ruling and requests an affirmation letter reflecting the new address, prepare the appropriate affirmation letter. If the caller represents a subordinate organization and requests an affirmation letter, refer the caller to the central organization.

  6. TC 016 is used to establish and change information contained on Master File.

    1. This TC can be input using either CC ENREQ/BNCHG or EOREQ/EOCHG (valid for EO submodule changes).

    2. A definer code is not required for all TC 016 inputs. See IRM 21.3.8.9.10.1, Definer Codes, for additional information.

    3. To delete the Advance Ruling Date, input 999999 in the ADVNC-RULNG-DT field.

    4. "In Care of Name" - To delete the in care of name, input "$$" in the CARE-OF-NAME field.

    5. Pub. 78 - To add an organization to Pub. 78, input the deductibility code and year (if not already on BMFOLO) and enter "3" in the CUM-LST-IND field.

      Note:

      Subordinate organizations do not get added to Pub. 78.

    6. To delete a foundation code, enter "99" in the FNDTION-CD> field.

    7. Special Rules apply for EO submodule changes involving Group Exemption Numbers (GENs). If adding an organization to a GEN, enter that GEN in the NEW-GRP-EXEMP-NUM field. If INOLES shows an existing GEN:

      If Then Enter the Following in the FRM-GRP-EXEMP-NUM Field And Enter the Following in the NEW-GRP-EXEMP-NUM Field
      Not changing the GEN The INOLES GEN  
      Changing the GEN The new GEN
      Deleting the GEN "9999"

    8. Central organization submodule changes (affiliation codes 6 and 8) can only be made by OSPC. If the submodule of a central organization needs to be corrected, prepare a Form 4442 referral to EO Entity with the pertinent information.

    9. Subordinate submodule changes may require a variety of Definer Codes to be input for updating or changing specific information. When updating the submodule for a subordinate organization (affiliation codes 7 and 9), input definer code "C" and its fields, even if changes are not being made to the definer code "C" fields.

    10. See IRM 3.13.12, Exempt Organization Account Numbers (Entity), (SGRI procedures) for additional information relating to updating or changing subordinate information.

    11. Additional information can also be found in IRM 3.12.278, Exempt Organization Unpostable Resolution.

  7. Use TC 022 to remove an EO module when a BMF account has an erroneously-established EO section.

    Caution:

    When using TC 022, do not delete a good exemption. If the account shows an open AIMS (TC 420, 424, or 427) or Freeze Codes (-A, E-, -F, J-, -J, N-, O-, P-, -R, -S, T-, -U, -V, W-, X-, -Y, -Z) for any tax module, do not delete the EO section. If input, the action unposts as a UPC 359.

    1. Do not use TC 022 with accounts in EO Entity Status 01-26, 28, 29 and 70-72, unless it is obvious that the EO section was erroneously established.

    2. Once an EO section is deleted, the account reverts back to a regular BMF account.

    3. Input a TC 022 with CC ENREQ/BNCHG. Before the TC 022 is done, print the current CC BMFOLO screen and attach as a source document for the transaction. (This is done in case the submodule was removed in error. The source document can be used to recreate the submodule at a later date.)

  8. TC 024 is used to signify the Election to Lobby.

  9. TC 023 reverses the Election to Lobby.

  10. TC 070 is the church exemption from SS Taxes.

  11. TC 071 is used to revoke the church exemption from SS Taxes.

    Note:

    These transaction codes (paragraphs 8-11) are only found on ENMOD while they are pending. Once they have posted, they are found only on BMFOLE.

  12. See IRM 3.13.12, Exempt Organization Account Numbers (Entity), for additional information.

  13. See IRM 3.13.36, EPMF Account Numbers (Entity), for additional information

21.3.8.9.10.1  (10-01-2007)
Definer Codes

  1. When adding an EO submodule, research INOLES to identify whether:

    1. An existing filing requirement is present on the Master File that is incompatible with Form 990 filing requirements. Delete the existing filing requirement by entering "0" or " 00" in the appropriate input field. See IRM 3.13.12, Exempt Organization Account Numbers (Entity), for additional information.

    2. An XREF Social Security Number (SSN) is present. Delete the SSN by using ENREQ/BNCHG and entering "000-00-0001" in the SOLE-PRP-SSN field. Use EOREQ/EOCHG with a delay code " 1" to add the EO submodule information.

  2. For TC 016 changes using EOREQ/EOCHG, a definer code is always required if a filing requirement for Form 990, 990-PF, 990-T, 5227 or Not Required (NR) is input. Definer Codes A, B, and C may be input in any position.

  3. The following entries may be input with or without a definer code:

    • Advance Ruling Date

    • Cumulative List Indicator

    • Deductibility Code and Year

    • District of Location

    • Employment Code

    • File Folder Number

    • Foreign Street

    • In Care of Name

    • Large Case Code

    • Pension Plan

    • Sort Name

    • Type of Organization

  4. Definer Code A is used to change or add any of the following items:

    1. Subsection

    2. Foundation Code (when subsection is "3" )

    3. Classification Codes

    4. Fiscal Year Month

    5. Filing Requirements

    6. National Taxonomy of Exempt Entities (NTEE) (if being added or changed; otherwise, not required). For additional information on NTEE codes, see IRM 7.20.2.13, "Case Closing."

      Note:

      If one of these items is changed, you must input them all.

      Exception:

      See (6) below when perfecting the EOMF to reflect statuses 70, 71 or 72.

  5. Definer Code B is used when the Status Code and date are changed. In most cases when the status code is changed, it is also necessary to change filing requirements (definer code A).

    Caution:

    When perfecting an account to Status 01 on Master File, use the information obtained from EDS/TEDS. If the correct status code date cannot be determined from EDS/TEDS, use the establishment date or the ruling date as the status code date. You also need to assign an appropriate filing requirement.

  6. Definer Code C is used to add or change the following:

    1. Affiliation Code

    2. GEN (if present)

    3. Ruling Date

      Note:

      If one of these items is changed, you must input them all.

  7. When perfecting the EOMF to reflect Statuses 70, 71, or 72:

    1. Input only "B" and " C" in the TRANS-DEFINER-CD>field (do not enter "A" ).

    2. Input the following fields for Definer Code A: SUBSECT-CD> , CLSF-CD>, FYM>, and FILING-REQUIREMENTS: 1120>01 (or 1041> 1 for trusts).

    3. Input Definer Code B fields as instructed in (5) above.

    4. Input Definer Code C fields as instructed in (6) above.

    5. Input CONTRIB-DED-CD/YR>20000 (contributions not deductible).

21.3.8.9.10.2  (10-02-2008)
Incompatible Filing Requirements

  1. When establishing a filing requirement, refer to the table below to determine if the filing requirements are compatible. If the filing requirements are not compatible, delete the incompatible filing requirement. Failing to do so will create an unpostable.

    MFT Filing Requirement is not compatible with:
    01 (941) 941 (Filing Requirement Code (FRC) = 09 or 10 (with Doc. Code not equal to 51 or 52) or 944
    02 (1120) 1041, 1065, 708GS (T), 1041-A, 5227, 1068
    1120-C (FRC = 1 unless F1120 FRC = 07)
    990-T (FRC = 1 unless F1120 FRC = 03, 04, or 09)
    990-T (FRC = 2) 990-PF (FRC = 1 unless EO Entity Status = 19 or 22)
    990 (FRC = 03 or 07)
    990 (FRC = 04, 08, or 13 unless F1120 FRC = 09)
    990 (FRC = 01 or 02 unless F1120 FRC = 01 and EO subsection = 12 or F1120 FRC = 03, 04, or 09)
    8752 (unless F1120 FRC = 02)
    05 (1041) 1120, 1065, 1120-C, 990-T, 1066, 8752,
    990 (FRC = 03-07)
    990 (FRC = 01 or 02 unless EO Subsection = 91)
    990-PF (Unless EO Subsection = 92)
    06 (1065) 1120, 1041, 1066, 1120-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 706GS(T)
    07 (1066) 1120, 1065, 1041, 8752, 112-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 708GS(T)
    14 (944) 941
    15 (8752) 1041, 1068, 1120-C, 990-T, 1041-A, 5227, 990-PF, 4720, 990, 706GS(T), and 1120 (FRC not equal to 02)
    34 (990-T) 1041, 1065, 1068, 8752, 1120-C, 1041-A, 5227, 706GS(T), 990 (FRC = 03), 1120 (FRC = 01, 02, 06, 07, 10, 11, or 14-19)
    36 (1041–A) 1066, 8752, 1120, 1065, 1120-C, 990-T, 990-PF, 990
    37 (5227) 1120, 1065, 1066, 8752, 1120-C, 990-T, 990-PF, 990, 1041/706GS(T), (unless EO Subsection = 90)
    44 (990–PF) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990,
    1120 (FRC = 01 unless EO Entity Status = 19 or 22),
    1120 (FRC = 02, 06, 10, 11, 14-19),
    1041/706GS(T) (unless EO Subsection = 92),
    990-T (FRC = 02)
    50 (4720) 1065, 1066, 8752, 1120-C,
    1120 (FRC = 02, 06, 07, 10, or 11)
    990 (FRC = 2)
    67 (990) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990-PF,
    1120 (FRC = 02, 06, 07, 10, 11, 14-19),
    1041/706GS(T) (unless EO Subsection = 91),
    1120 (FRC = 01 unless 990 FRC = 01 or 02 and EO Subsection = 12),
    990-T (FRC = 2)
    77 (708GS(T)) 952, 1120-C, 1066, 1120, 1065
    990 (FRC = 03, 04, 06, 07, or 13)
    990 (FRC = 01 or 02 unless EO Subsection = 91)
    990-PF (unless EO Subsection – 92)

21.3.8.9.10.3  (10-17-2006)
North American Industry Classification System (NAICS)

  1. If a call is received from an organization involved in business activities that wants to know what its NAICS code is; check page 1 of ENMOD or BMFOLO and page 1 of an EDS/TEDS EO determination record.

    If ... Then ...
    Our records reflect a code You may share it with the caller.
    There is no code Direct the caller to www.census.gov. There is a link from the Census Bureau's main page to the NAICS codes. From that page, the organization can research the codes and their definitions. There are also printed manuals that contain this information which should be available in the reference sections of most public and university libraries.

  2. Although this code does not necessarily reflect unrelated business income, an abbreviated list of these codes can be found in the instructions to the 990-T, where they are referred to as "Codes for Unrelated Business Activity."

  3. If the caller has additional questions about NAICS codes, direct him/her to the publicly-available references cited above. You are not responsible for determining the appropriate NAICS code for an exempt organization.

21.3.8.9.11  (10-17-2006)
Federal Tax Deposits (FTD's)

  1. The object of the Federal Tax Deposit (FTD) system is to make available to the U.S. Treasury, as early as possible, monies paid by the taxpayer to satisfy tax obligations for employment, excise, corporation, or unrelated business income taxes. Under this system, a taxpayer does not make payments directly to the IRS. A taxpayer may make deposits through an authorized bank using Form 8109, "Federal Tax Deposit Coupon" . The taxpayer may also utilize the Electronic Federal Tax Payment System (EFTPS), under which a taxpayer generally gives payment instructions to a financial institution which forwards the instruction to a clearing house. The clearing house then posts an entry to a receiving financial institution which, in turn, posts the entry to the Treasury's account. Some taxpayers are required to use EFTPS to make deposits.

  2. There are certain requirements for making EFTPS deposits. This information can be found in IRM 21.7.1.4.8.1, Electronic Federal Tax Payment System.

  3. For information relating to Federal Tax Deposit Coupons - Form 8109, see IRM 21.7.1.4.8, Federal Tax Deposits (FTDs).

21.3.8.10  (10-01-2006)
Account Issues - TE/GE

  1. This section serves as a guide for performing tasks involved in answering general account related issues.

    Note:

    For Tax Exempt Bond issues, see IRM 21.3.8.17.

21.3.8.10.1  (10-01-2006)
Extensions for TE/GE Return Filing

  1. This subsection serves as a guide for issues relating to return extensions.

21.3.8.10.1.1  (10-01-2009)
Extensions - General Information

  1. IRC section 6081(a) and Regulations section 1.6081–1(a) generally provide that an extension of time to file will not be granted for more than 6 months from the due date of the return required to be filed.

  2. TE/GE customers requesting an extension of time for filing a return must submit an application (e.g., Form 8868, Application for Extension of Time To File an Exempt Organization Return) or letter to the IRS campus where the return is to be filed on or before the due date of the return.

  3. If the application for extension comes in the form of a letter instead of an IRS form, the IRS campus follows normal approval/denial criteria. All information required by a form is also required in the letter.

  4. A copy of the first extension request is not returned to the customer to acknowledge an approved extension. However, a letter is issued when an extension has been denied. In the case of the second request, a copy is returned to the organization indicating whether or not the second extension was approved or denied.

    Note:

    A separate extension form must be filed for each return and a copy must be attached to the return when filed.


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