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Part 7. Rulings and Agreements

Chapter 20. Exempt Organizations Determination Letter Program

Section 1. Exempt Organizations Determination Letter Overview

7.20.1  Exempt Organizations Determination Letter Overview

7.20.1.1  (11-01-2003)
Overview

  1. EO Rulings and Agreements has jurisdiction over processing determination letters and letter rulings on applications for recognition of tax exempt status under IRC 501(a) and IRC 521 for farmers’ cooperatives (other than pension plans described in IRC 401), and over certain other requests. A complete list of areas in which a determination letter or letter ruling will be issued is set forth in Rev. Proc. 2003-4, 2003-1 I.R.B.123, and Rev. Proc. 2003-8, 2003-1 I.R.B. 236 (updated annually). See also IRM 7.1.2, EO Administrative Procedures – Introduction.

  2. Within Rulings and Agreements, EO Determinations and EO Technical are responsible for processing cases for tax exemption under IRC 501(a) and 521.

    1. EO Determinations is responsible for processing cases that apply clearly established precedent. Clearly established precedent means that the issue is clear under the statute, a tax treaty, the regulations, a revenue ruling or a court decision. EO Determinations issues determination letters. Processing of cases is discussed in IRM 7.20.2.2.

    2. EO Technical, located in the Washington, D.C., post of duty, is responsible for processing cases that raise issues that cannot be resolved by established precedent and thus require interpretation of the tax laws. EO Technical issues letter rulings.

  3. These procedures primarily apply to EO Determination agents, group managers, and reviewers in EO Determinations, although some procedures are applicable to EO Technical.

  4. The information in this section describes:

    • Responsibilities of EO Determinations

    • Identifying EO Technical cases

    • Issues relating to authorized representatives of an organization seeking a determination.

7.20.1.1.1  (11-01-2003)
References

  1. The following additional references should be used as needed when processing determination requests:

    1. IRM 7.25, Exempt Organizations Determinations Manual, and IRM 7.26, Private Foundations Manual, describe the technical requirements applicants must meet.

    2. Document 6379, Exempt Organizations Computer Systems Codes, is a quick reference for EDS and Master File codes. Also included is a listing of the application forms and applicable IRC subsections covered by each form.

    3. IRM 7.21.5, Exempt Organizations Automated Procedures, describes the Letter Generation System and gives examples of the EDS letters. As EDS and the manual are not updated simultaneously, agents who use this manual for EDS letters should update it when notified of changes to EDS letters.

    4. Manually prepared letters are described in IRM 7.20.2.5.

7.20.1.2  (11-01-2003)
Responsibilities

  1. EO Determinations is responsible for:

    1. issuing determination letters relating to organizations seeking exemption under IRC 501(a) and 521;

    2. processing other types of requests relating to a change in an organization’s name, structure, or operations;

    3. determination of private foundation status under IRC 509(a);

    4. approval of unusual grants under IRC 509(a)(1) and 170(b)(1)(A)(vi), and under 509(a)(2);

    5. advance approval of private foundation individual grant making procedures under IRC 4945;

    6. determination of exempt operating foundation status under IRC 4940(d);

    7. advance approval of voter registration activities described in IRC 4945(f);

    8. determinations relating to termination of private foundation status under IRC 507(b)(1) or (2);

    9. determinations of operation foundation status under IRC 4942(j)(3).

7.20.1.2.1  (11-01-2003)
Determination Letters

  1. A determination letter is a written statement provided by EO Determinations to an organization. The determination letter applies established principles or precedents to a specific set of facts. It is issued only when a determination can be made based on clearly established rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling, opinion, or court decision published in the Internal Revenue Bulletin (I.R.B.) that specifically answers the questions presented. See Sec. 3.04 of Rev. Proc. 2003-4 (updated annually).

  2. Delegation Order 113 (Rev.14) provides that authority to issue determination letters under IRC 501(a) and 521 may be redelegated no lower than an Exempt Organizations Agent, Grade 11. The authority to modify or revoke determination letters in accordance with applicable appeal procedures may be redelegated no lower than the Manager, EO Determination Quality Assurance. See IRM 1.2.2.58.

7.20.1.2.2  (11-01-2003)
Determination Cases

  1. The office of EO Determinations handles the following types of cases:

    Type Description
    1. Amendment or "A" An "A" case is a tax exempt organization notifying IRS in writing of a change in its name or address, sources of support, purposes, or character or method of operation. The change may affect the organization’s exempt status or foundation classification. In addition, the surviving organization of a merger and group rulings are opened as "A" cases.
    2. Foundation Follow-Up or "F" An "F" case occurs when a 501(c)(3) organization submits a financial support schedule at the end of its advance ruling period to verify that it has been described in IRC 509(a) as a public charity. If the organization is not described as a public charity, it will then be reclassified as a private foundation. See IRM 7.20.2.
    3. Initial Application for Recognition of Exemption or " I" An organization submits a request (via Form 1023, Form 1024, Form 1028 or correspondence) for recognition of tax-exempt status as described in IRC 501(a) or IRC 521. In addition, an organization that is exempt and submits a request for recognition of tax-exempt status under a different subsection is established as an "I" case.
    4. Termination of Private Foundation Status or "P" A private foundation voluntarily provides notification to terminate its private foundation status under the provisions of IRC 507(a) or within the rules of IRC 507(b)(1)(B). A determination is made as to whether the private foundation is required to pay the tax described in IRC 507(c).
    5. Returned, Post Review or "R" A case subject to review by EO Technical or EO Determinations Quality Assurance. EO Technical or EO Determinations Quality Assurance may recommend additional action.
    6. Reopened, Failure to Establish or "S" Refers to the reopening of a case in which an organization has submitted additional information after a case has been closed failure to establish.
    7. Termination or "T" A notification by an organization described in IRC 501(a) of its dissolution or merger and subsequent disposition of its assets. In the case of an organization described in IRC 501(c)(3), it must be determined that the assets transferred are for an exempt purpose.

    Note:

    If an agent is assigned a case that was not established correctly, close the case status "30," correction disposal, and prepare an "Establish on EDS" form to correctly establish the case. This form can be faxed to the Determination Processing Office (Processing Office) at 513-263-3522, or email the form to *TEGE Determinations Processing .

7.20.1.2.3  (11-01-2003)
Cases Reserved for EP/EO Determination Processing Office (Processing Office)

  1. The following types of cases are categorized as reserved inventory:

    • Gaming is the applicant's primary activity

    • Pending or approved requests for expedite handling

    • Foreign organizations

    • Group exemption requests

    • Requests for advance approval under IRC 4945(g)

    • Foundation follow-up

    • Farmers’ cooperatives

    • Requests under IRC 501(d)

    • Applications delayed by Service error

    • Limited liability companies

    • Disaster relief

    • Charter schools

    • Other applications the Manager, EO Determinations, determines should be kept.

    Note:

    The Manager, EO Determinations, can change the above list.

7.20.1.3  (11-01-2003)
Identification of EO Technical Cases

  1. EO Technical, in the Washington, D.C., post of duty, is responsible for processing cases that raise issues that cannot be resolved by established precedent and thus require interpretation of the tax laws. See IRM 7.20.1.3.4 for a list of the kinds of cases reserved for EO Technical.

    1. Issues subject to a study or determined to be not covered by clearly established precedent should be brought to the attention of EO Technical because they may have significant regional or national impact.

    2. Screeners and group managers should attempt to identify cases that meet criteria for referral to EO Technical before they are assigned to a determination agent. For example, EO Technical personnel may be informally called to determine whether clearly established precedent covers the issue before transferring the case to EO Technical. However, determination agents may identify an issue that should be referred to EO Technical, especially as some cases may require analysis or development to be identified as EO Technical cases. A determination agent, who decides an assigned case should be referred to EO Technical after checking with EO Technical staff, should forward the case to his or her group manager for transfer. Under no circumstances should a determination agent issue a determination letter in a case that should be handled by EO Technical.

    3. If the group manager decides not to forward the case to EO Technical, the group manager may ask for technical advice. Procedures for requesting technical advice are set forth in Rev. Proc. 2003-5 (updated annually).

    4. Technical assistance is also available to obtain guidance from EO Technical on procedural or technical matters that do not relate to a specific case. See Rev. Proc. 2003-5 (updated annually).

  2. Requests handled by EO Technical are listed in IRM 7.20.1.3.4.

  3. EO Determinations and EO Technical should informally coordinate to identify issues that should be referred to EO Technical, regardless of case type: I, A, T, P, F, or S.

  4. Determination personnel should expeditiously handle any case identified for EO Technical to avoid delay in processing the case.

7.20.1.3.1  (11-01-2003)
Transmitting Cases to EO Technical

  1. There are specific cases that are reserved for handling by EO Technical. Only initial applications are specifically designated to be transferred to EO Technical. There are no provisions authorizing the transfer of amendment and termination cases that do not involve applications other than amendments involving proposed transactions.

  2. The following items need to be prepared when transmitting a case to EO Technical:

    1. Form 3778 -- Transmittal Memorandum

    2. Letter 996 -- Acknowledgment of Receipt/Notification of Referral

    3. Form 3198-A -- TE/GE Special Handling Notice

    4. Form 6038 -- Exempt Organizations Determinations Case Checksheet.

  3. Place an original and copy of Form 3778, Transmittal Memorandum, on the left side of the case file. The form must specify why the case needs to be forwarded to EO Technical. Sign and date the bottom left corner of the file copy.

  4. A case file may be returned to the transferring office if the Form 3778 does not contain adequate cites, e.g., specific IRM sections, paragraph number, etc., or the reason for referral is lack of published precedent, and the Form 3778 does not concisely describe the facts and issues or cite any revenue rulings, court cases, etc., that were considered and the reasons that they do not apply.

  5. Letter 996 is used to notify the organization of the transfer. Prepare the letter in duplicate, and sign and date the bottom left corner of the file copy. Determination Processing Office will mail the letter to the organization when the file is forwarded to EO Technical.

  6. Form 3198-A, TE/GE Special Handling Notice, is stapled to the outside of the file folder with the instruction: "Forward Case to EO Technical." Form 8670 is not required.

  7. Block 3b, "National Office issue or review necessary, " on Form 6038 is to be checked. At the bottom of the form, specify why the case is being sent to EO Technical.

  8. IRC 501(c)(3), (c)(9), and (c)(17) case files should contain the envelope bearing the postmark date to verify the date the application was filed.

  9. Cincinnati - The group secretary will update the case to status 51 and forward it to centralized files. The case will then be updated to status 58 and transferred to EO Technical by the Determination Processing Office.

  10. Area Offices - As directed by the manager, update case to status 58 with agent number 50980. Print the EDS screen which shows the case is in status "58."

  11. Amendments involving proposed transactions: If the amendment involves a proposed transaction such as a new substantial activity that has not yet been engaged in, is not covered by the original exemption letter, and may have an impact on exempt status, the organization should be advised that it may obtain a ruling from EO Technical. In addition, advise the organization of the user fee involved pursuant to Rev. Proc. 2003-4 (revised annually) and determine if the organization would like its request transferred to EO Technical.

    a. If the organization does notwant to refer request to EO Technical-- 1. Advise organization verbally whether the activity is likely to impact exemption and that once the activity is initiated, it may request a letter from EO Determinations stating whether the activity impacts exemption.
    2. Prepare Form 8670 and
    3. Close case status "12." No letter is required.
    b. If the organization wants to refer request to EO Technical, complete the following: 1. Prepare a composed letter in duplicate advising the organization that its file has been transferred. Sign and date the bottom left corner of file copy, then stagger and paper clip the left side of letter. Place it on top of right side of case file.
    2. Prepare a memorandum in duplicate advising EO Technical about why the case is being referred.
    3. If microfiche is not available, revise letter and indicate that a copy of the administrative microfiche is not available. Sign and date the bottom left corner of file copy, then stagger and paper clip the left side of memorandum. This is placed on the right side of the file below the composed letter.

7.20.1.3.2  (11-01-2003)
Control of Cases Transferred to EO Technical

  1. Applications transferred to EO Technical are still maintained on EDS.

  2. After the agent has forwarded the case to EO Technical, he or she should refer any questions about the case to the EO Technical assignment office or, if known, to the tax law specialist to whom the case is assigned.

  3. EO Technical will issue a ruling letter directly to the organization and send the closed administrative file to the Determination Processing Office for microfiching and storage.

7.20.1.3.3  (11-01-2003)
Receipt of Additional Correspondence

  1. Forward correspondence on administrative case files open in EO Technical to EO Technical, Attention: T:EO:RCU.

  2. Forward correspondence on IRC 521 cases to Office of the Associate Chief Counsel (Passthroughs and Special Industries) through the Manager, EO Technical, Attention: CC:PSI.

7.20.1.3.4  (05-09-2008)
Cases Reserved for EO Technical

  1. Applications where IRC 501(m), involving provision of commercial-type insurance, is an issue.

    Example:

    Applications under IRC 501(c)(3) or (4) for prepaid health care plans (e.g., health maintenance organizations) where commercial-type insurance under IRC 501(m) is an issue.

  2. Applications under IRC 501(c)(3) from potentially discriminatory private schools based on following the Private School Determination Checksheet procedures and after consulting with the Exempt Organizations Technical function. See IRM 7.20.3.2 and Exhibit 7.20.3-1.

  3. Applications under IRC 501(c)(3) for hospitals and health care providers that are not clearly covered by Rev. Rul. 69-545, 1969-2 C.B. 117, including:

    • Hospitals participating in whole hospital joint ventures described in Rev. Rul. 98-15, 1998-1 C.B. 718

    • Faculty group practice organizations

    • Physician-hospital organizations (PHO)

    • Individual practice associations (IPA)

    • Corporate practice of medicine (health provider formed under a state's for-profit professional corporate laws).

  4. Applications from like organizations not specifically enumerated under IRC 501(c)(12).

  5. Applications under IRC 501(c)(14) for state-chartered credit unions, cooperatives, and mutual savings banks.

  6. Applications under IRC 501(c)(15) from small insurance companies or associations.

  7. Applications under IRC 501(c)(25) from title holding organizations.

  8. Applications under IRC 501(c)(26) from membership organizations.

  9. Applications under IRC 501(c)(27) from membership organizations.

  10. Applications from cooperative hospital service organizations for activities not specifically enumerated under IRC 501(e).

  11. Applications under IRC 501(n) for "charitable risk pools. "

  12. Applications under IRC 529 for "qualified state tuition plans."

  13. Cases that raise the following Internet Issues:

    1. Cases where church status is claimed by an organization whose activities are wholly over the Internet.

    2. Exemption applications under IRC 501(c)(3) from organizations whose sole activity is the provision of Internet access (i.e., Internet Service Providers).

    3. Exemption applications under IRC 501(c)(7) from organizations whose activities are wholly over the Internet.

    4. Exemption applications from organizations involved in charitable/charity fund raising through either auction or percentage fee arrangements with for-profit entities and whose fund raising activities occur wholly over the Internet.

    5. Exemption applications from organizations whose proposed activities include extensive use of the Internet for lobbying or political activity.

  14. Applications submitted under IRC 501(c)(3), 501(c)(4), or 501(c)(6) by nominating conventions or nominating convention host committees. For purposes of this subsection:

    • A nominating convention refers to an organization that conducts a convention arranged by a political party where delegates select candidates for national, state, or local public offices.

    • A nominating convention host committee refers to an organization that encourages the selection of a particular location for a nominating convention arranged by a political party where candidates for national, state, or local public office are selected. A nominating host committee may also be involved in arranging hospitality events for delegates to a nominating convention, such as by offering a welcoming ceremony and informational services, or by otherwise providing support to facilitate a nominating convention.

7.20.1.4  (11-01-2003)
Referrals

  1. EO Determinations makes referrals for various reasons: calls or correspondence may be referred to Customer Account Services for a response or a determination case may be referred for examination. A case may also be referred to EO Technical for processing.

    Example:

    When processing a determination application, if a strong potential for Chapter 42 violations on private foundations, unrelated business income, and/or inurement or private benefit is discovered, a referral of the organization for examination should be made, if the application is being approved.

  2. Follow these procedures for EO Examination referrals:

    1. Prepare Form 5666.

    2. Attach a Form 3198-A to advise the closing clerk to "Forward the attached Form 5666 to Processing Branch." The form will be forwarded after the case is closed.

  3. For EO Technical referrals, discuss any cases with the manager. See IRM 7.20.1.3 for procedures on transmitting cases to EO Technical.

  4. Taxpayer telephone inquiries on closed cases may be handled in various ways, for example:

    1. Request for clarification on determination letter: Answer the taxpayer's concern.
    2. Check on the status of the case: Obtain the EIN from the taxpayer and check EDS for the current status or transfer the call to CAS on 877-829-5500.
    3. Request for tax-exempt number: Inform taxpayer that we do not issue tax-exempt numbers, only determination letters.
    4. Confusion expressed about EIN and sales tax exemption number: Advise taxpayer that the EIN is the only number IRS issues and that it is necessary to go through the State to obtain a sales tax exemption number, if that is what is needed.
    5. Change in activities, name, etc.: Instruct taxpayer to send information in writing detailing the change. Ask for any supporting documentation.
    6. Requests for a copy of determination letter: Refer the call to CAS at 877-829-5500.
    7. Requests information on completing tax or info returns: Refer the call to CAS at 877-829-5500.

    Reminder:

    Try to answer the customer's concerns and questions. All disclosure rules with respect to customer inquiries must be adhered to.

7.20.1.5  (11-01-2003)
Authorized Persons

  1. Agents are responsible for determining that a determination request is signed by an authorized individual and includes, as required under IRC 6065, a written declaration that the request is made under the penalties of perjury. The signature on the determination request is considered prima facie evidence of the individual's authority to sign the request. However, if evidence indicates that the person is not authorized to sign, either ask the applicant to provide a power of attorney authorizing the signer, or return the application for an authorized signature and title.

  2. The following individuals may sign a determination request:

    1. A bona fide officer, director, administrator, or an individual representing his or her full-time employer;

    2. Trustee, if the entity is a trust;

    3. Responsible and duly authorized member or officer having knowledge of the organization's affairs, if the entity is a partnership or other unincorporated association;

    4. An individual authorized by a power of attorney (a copy of the power of attorney must be submitted);

    5. An individual enrolled to practice before the Service, and who files with the Service a written declaration of current enrollment including enrollment card number and an authorization to represent the principal;

    6. An unenrolled return preparer's authority is limited to representing a taxpayer before examining officers of the Examination Division for those returns they prepared.

  3. Agents are responsible for not making unauthorized disclosures of confidential information while processing a determination request. Review records such as bylaws or articles of incorporation to identify persons authorized by the organization to receive confidential information. Usually, officers and board members are authorized to receive confidential information, but executive directors may or may not be authorized. See IRM 11.3, Disclosure of Official Information, for disclosure guidelines.

    1. Ask sufficient questions to establish the identity and position of the person contacted if requesting additional information by telephone from the applicant.

    2. Ensure that a power of attorney form or authorization is valid before contacting the designated representative.

7.20.1.5.1  (11-01-2003)
Processing POAs

  1. A Power of Attorney is designated on Form 2848. The form must be properly completed and must be signed by an officer of the organization and the designated representative. Special rules apply to a Form 2848 signed by an unenrolled return preparer (see Publication 470 and below).

    1. Copies of correspondence or determination letters must also be sent to the first listed representative. Copies are sent to the second representative if box 7b of Form 2848 is marked. Do not send copies to more than two representatives.

    2. While a designated unenrolled return preparer on a valid Form 2848 is not considered a "third party" ( see IRM 7.20.1.6, for information on third party contacts), such preparer does not have the authority to sign on behalf of an organization. Copies of correspondence may be sent to the preparer if specifically requested.

    3. If a Form 2848 is received during case processing that specifies representation for Form 990, 990-PF, 990-T, 941, 940, or other returns, it should be forwarded to the EP/EO Determinations Processing Office for input onto the Centralized Authorization File (CAF) within 5 days of the postmark date.

    4. On the back of the original, below the representative’s signature, write the following information:
      Name, TE/GE: Group ****, Phone Number
      POD (Cincinnati or specific Area Office), MM/DD/YYYY
      Sent to EP/EO Determinations Processing Office, Adjustments Tax Examiner

    5. Make a copy for the case file. Place the original in the designated bin to be forwarded to the Processing Office. See the group secretary for the location of the appropriate bin in the group.

  2. If the Power of Attorney form or authorization is invalid, then it should be returned to the representative with a letter explaining why the form or authorization is invalid. Keep a copy of the explanation in the case file. For additional guidance on Form 2848, Power of Attorney and Declaration of Representative; Form 8821, Tax Information Authorization; and other third party authorizations, see Treas. Regs. 601.504 et seq., Statements of Procedural Rules, and Treasury Circular No. 230.

  3. If an agent receives a power of attorney that specifies representation for a return, he or she will forward it to the CAF unit at the Ogden Campus for input onto the CAF. Send the power of attorney to the CAF unit only if the organization has an EIN assigned to it.

    Note:

    The CAF is not used for determination letter cases. See IRM 21.3.7, Processing Third Party Authorizations on the CAF.

  4. If the organization does not have an EIN, send the power of attorney to the Entity unit at the Ogden Campus. Write the name of the agent, group number, telephone number, and the date sent to the Ogden Campus on both the back of the original and below the representative's signature.

7.20.1.5.2  (11-01-2003)
Frequently Asked Questions About Form 2848

  1. The following situations illustrate some common questions about the validity of a power of attorney (power) or other authorization.

    WHAT IF THEN
    Q1. The power does not specify the kind of tax or the tax period, rather it states that it applies to a request for a determination of a particular date. A1. The power can be accepted as a valid instrument provided the date mentioned agrees with the date on the correspondence requesting the determination.
    Q2. The power states that it is for all years or all periods, beginning January 1989. A2. The power is not an acceptable instrument. It cannot be open-ended. However, it is permissible to specify any number of years or periods and the tax matter to which the years or periods relate in the same power. An additional copy of the power must be filed for each kind of tax and tax period in excess of one.
    Q3. The power is similar to that in Question 2 but it is modified by the authorized representative to specify the kind of tax and the years. A3. The power cannot be accepted if the representative altered it after it had been signed.
    Q4. The power specifies the kind of tax and period but adds any and all matters coming before the Internal Revenue Service. A4. The power cannot be accepted. Each tax matter constitutes a separate tax issue and, therefore, a new power would be required before the representative could act for the organization.
    Q5. The power names a law firm as the authorized representative. A5. The power cannot be accepted. The power must provide the name and address of everyone in the firm authorized to represent the organization. However, a tax information authorization may name a firm if the power is limited to receiving information, and does not purport to authorize the firm as an advocate.
    Q6. The power lists two organizations as the taxpayer, and only an officer from one of the organizations signed the power. A6. The power cannot be accepted unless an officer of each organization signs it. However, if the determination is requested only by one of the named organizations, and an officer of that organization signed the power, it can be accepted.
    Q7. The power names an individual other than an attorney or certified public accountant as the authorized representative. A7. The power may be accepted provided it has been acknowledged before a notary public or, in lieu thereof, witnessed by two disinterested parties. The notarial seal must be affixed unless governing State law does not require a seal. A tax information authorization requires no acknowledgment or witnessing.
    Q8. An individual who is not authorized to sign for the organization signs the power. A8. The power may not be accepted unless it is signed by an individual with authority to act for the organization.
    Q9. The power is a mechanically reproduced copy. A9. The reproduced copy may be accepted. A photographic or xerographic copy need not be certified as a true and correct copy of the original.
    Q10. The authorized representative on file submits a substituted power of attorney naming another representative. A10. An authorized representative who has a power of attorney may substitute another individual without written authorization from the organization, but a representative named in the original power of attorney must sign the delegation or substitution.

7.20.1.6  (11-01-2003)
Ogden Campus Contact, formally Ogden Service Center

  1. Ogden Campus, formally Ogden Service Center, may contact EO Determinations because the organization claims that an exemption application is pending. The EO agent will prepare a memo in accordance with the following guidelines.

    IF the application THEN forward a memo to Ogden Campus stating
    is approved the date the application was filed and the date that it was approved.
    is disapproved the date the application was filed and the date that it was disapproved.
    has not been filed that the application has not been filed.

7.20.1.7  (11-01-2003)
Disclosure/Third Party Contact

  1. Improper or unauthorized disclosure is the revealing of information to unauthorized individuals. Requesting information from unauthorized individuals is considered a third party contact. For additional information, see IRM 4.10.1.

  2. If you think that you have made an unauthorized disclosure or a third party contact, then you should discuss it with your manager first.

  3. When working cases, you should be very cautious regarding revealing information to unauthorized individuals or making a third party contact.

    1. When working an application, generally, only discuss issues or items in the application with officers, board members of the organization, or individuals designated on a valid Form 2848 power of attorney.

    2. Also, contact the person listed on page 1 of the Form 1023 or 1024 as the person to contact to secure information or to inquire as to the status of responses. This would not be a third party contact.

    3. If you think the case may be adverse, you should secure a Form 2848 for the contact person or request that the contact person refer you to an officer or board member of the organization. In this case, do not reveal to that individual that the case may be adverse.

      Note:

      The executive director is not usually a voting officer, but rather an employee. If this individual calls to request information regarding issues, advise the person that a power of attorney is required before you can discuss the issues in the case. You may instruct these individuals how to complete forms, etc., but information about the application should not be disclosed. Sometimes, the bylaws of the organization will identify the executive director or the director as a voting officer. If so, that person is considered an authorized representative of the organization.

    4. Procedures for documenting a third party contact include completing Form 12175 and preparing Letter 3164. Attachment 2 of the Letter of Understanding (LOU) dated August 5, 1999, details what is required.

    5. Organizations may authorize third party contacts by completing Form 12180.

  4. After an application is approved, it is not considered " an unauthorized disclosure" to reveal any information that would be included on the right side of the case file as this information is open for public inspection.

  5. The listing for Disclosure Officers can be found at http://www.hq.irs.gov/disclosure/contacts.htm. Before calling, discuss potential disclosure issues with your manager.


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