The IRS is committed to a customer service program that encourages taxpayers to comply voluntarily with the tax laws and assists them in meeting their obligations.

The TE/GE Telephone Operation is committed to achieving excellence in the service it provides to its customers. We provide our customers with assistance in a manner that warrants the highest degree of public confidence. Representatives practice courtesy and proper communication techniques while ensuring that responses are accurate and complete.

Assistors assigned to the TE/GE toll-free line provide help to callers on a wide range of topics relating to tax exemption.

IRM 21.3.8 includes information and instructions to answer TE/GE Telephone Operation calls and attempts to address the situations most frequently encountered by the telephone assistors. The instructions and information contained in this IRM and in other applicable IRMs cannot address every possible issue that may arise. If the caller's question/problem cannot be resolved by using the available references, it may be necessary to consult your lead/manager to determine the necessary corrective action. Any issue/question that cannot be resolved at the site-level or that could have Servicewide impact must be elevated by the lead/manager to the headquarters analyst with program responsibility.

The procedures in this IRM are a translation of a variety of legal and administrative authorities into practical guidance the assistors can use to help their callers.

These authorities take many forms: Treasury Regulations, the Internal Revenue Code (IRC), legislation, revenue rulings and revenue procedures, and advice from Counsel to name only some.

The principal IRC sections for the purpose of tax exemption are IRC 401 (employer-sponsored plans) and IRC 501 (tax exempt organizations). Other sections of the Internal Revenue Code are cited in this IRM as they apply to the topic being discussed.

While specific revenue procedures are cited in the IRM when they are applicable to the issue being covered, three revenue procedures, updated annually, are the chief authority for the actions under the jurisdiction of the Employee Benefits, Exempt Organizations, and Employment taxes(EEE) and of TE/GE Division:

The IRM cites specific pieces of legislation when the information is relevant to the caller or is useful for the assistor’s greater understanding of the matter at hand. Exhibit 21.3.8-6, Acronyms for Major Tax Law Affecting Employee Plans, provides a quick reference for the names of the major pieces of EP legislation.

Accounts Management Policy and Procedures Business Adjustments has responsibility for the information in this IRM, which is published on a yearly basis.

The Director of Accounts Management is responsible for policy related to this IRM.

The Chief of this team is responsible for ensuring this IRM is timely submitted to Media and Publications each year.

Additional information is found in IRM 1.1.13.7.3, Accounts Management, and in IRM 21.1.1, Accounts Management and Compliance Services Overview.

Taxpayer Bill of Rights: The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

Program Reports: For information about the various diagnostics and reports used to assess the health of the program, refer to IRM 1.4.16.2.4, Measures and Diagnostic Goals, and to IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities (TE/GE), Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary actions and duties.

Goals, measures, and operating guidelines are listed in the yearly Program Letter.

Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities (TE/GE), Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

Terms used in this IRM generally have the standard English definition. Where the term has a special meaning in the context of a TE/GE matter, the term is defined or clarified in the subsection in which it is used.

All but the most common acronyms found in this IRM are spelled out when they are used for the first time in a subsection. Exhibit 21.3.8-4, Acronyms/Abbreviations — General, provides a list of common acronyms and abbreviations, including those used in the context of an exempt organization; Exhibit 21.3.8-5, Acronyms/Abbreviations - Employee Plans, focuses on those used in EP.

In addition to this IRM and to the resources cited therein, assistors will also need to refer to supplemental resources and other IRMs, such as the following:

For information on the PDT indicator, see IRM 25.4.1, Potentially Dangerous Taxpayer.

For information on the CAU indicator, see IRM 25.4.2, "Caution Upon Contact" Taxpayer.

The following is a list of automated research systems that can be utilized:

When an account or a tax law research system (e.g., Integrated Data Retrieval System (IDRS), EP/EO Determination System (EDS), Tax-Exempt Determination System (TEDS), Servicewide Electronic Research Program (SERP), Electronic Publishing website) is unavailable for an extended period of time and a phone call requires an action to be taken, follow the procedures in IRM 21.3.5.4.2.3, Required Systems Unavailable.

When a natural catastrophe or emergency occurs, taxpayers and tax practitioners may require disaster/emergency relief measures that will enable them to meet their tax obligations for filing returns or paying taxes without being penalized.

A major disaster is defined as any catastrophe (including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought) or, regardless of cause, any fire, flood, or explosion in any part of the United States which causes sufficient damage to warrant major disaster assistance. Disasters may also be caused by terrorist or military action.

An emergency is defined as any occasion or instance which, in the determination of the President, Federal assistance (Public Assistance or Hazard Mitigation Assistance) is needed to supplement State and local efforts and capabilities to save lives and to protect property and public health and safety, or to lessen or avert the threat of a catastrophe in any part of the United States. IRS may extend relief as a result of any emergency situation.

Specific disaster relief information is located on SERP in the "IRM Supplements" tab.

Taxpayers and tax practitioners can find information about disaster losses on the Internet by accessing the IRS Web page at www.irs.gov.

Publication 3833, Disaster Relief - Providing assistance through charitable organizations, may be referred to for disaster assistance information.

Many disaster victims register for federal assistance by calling the Federal Emergency Management Agency's (FEMA's) National Tele-registration Center at 800-462-9029, or Telephonic Devices for the Deaf (TDD) at 800-462-7585.

For additional information, see IRM 25.16, Disaster Assistance and Emergency Relief.

This section serves as a guide to requests for inspection of applications/returns and requests for copies of documents and transcripts.

This section serves as a guide for handling refund issues.

Refer to the Telephone Transfer Guide (TTG) for callers with questions about U.S. Residency Certification or about Form 8802, Application for United States Residency Certification.

Follow the procedures in IRM 21.3.6.4.1, Ordering Forms and Publications, when advising the caller about ordering forms and publications.

If Elite is unavailable, prepare a Form 4190, Order Tax Forms and Publications, if the caller is requesting the current year's forms or Form 6112, Order for Prior Year Tax Products, if the caller needs prior year forms and fax the form(s) to the National Distribution Center (EEFax 855-473-2007).

In stock forms and publications are generally received within 10 business days of the date ordered.

During the process of performing call-related research, any additional issues/problems discovered (within scope) must be addressed.

The following paragraphs provide guidance on some of the more common issues you may discover and must address.

If a misspelling or other error in the name is observed, see IRM 21.3.8.9.2, Name Changes - Exempt Organizations (EO) and Federal, State, and Local Governments (FSLG), for additional information.

Central organization (affiliation code 6 or 8) submodule changes can only be made by OSPC. If the submodule of a central organization needs to be corrected, including reinstatements that didn’t roll from EDS/TEDS (see below), prepare a Form 4442 referral with the pertinent information and send it to EO Entity. See Exhibit 21.3.8-15, Contact Information.

When the information from a determination case successfully "rolls" to Master File, the MF 030 date that displays on page 1 of EDS will match the date of a TC 016 on IDRS with a Document Locator Number (DLN) in blocking series 990 - 999. If the EO submodule was not added/updated within two weeks from the date the determination application was closed on EDS/TEDS and the delay was not caused by the end-of-year IDRS dead cycles, update Master File based on the closing information found on EDS/TEDS. If the delay was caused by the dead cycles, allow two weeks from the end of the dead cycles before treating as a "no-roll." (If the ruling unposted, update IDRS even if it has not been two weeks since the case closed off EDS.) Add a history item to AMS whenever possible; otherwise use IDRS.
Note the following information when working with a "no-roll" situation:

If a no-roll or similar issue prevented an organization from appearing in the appropriate online database or the organization’s information in the database was incorrect and you initiated the correction, apologize and assure the caller that your actions will update the appropriate system(s). Explain to the caller that most of the online databases are updated monthly (except January), but due to the timing of the update and the extraction of the data, it may be the second update (up to eight weeks from the call) before the organization’s information is displayed.

If an EO submodule perfection not related to an EDS/TEDS No-Roll can be done based on information available while customer is on the phone, you must input the correction.

If the effective date of exemption (status code date) of an organization with an individual ruling (affiliation code 1, 2, or 3) is showing all zeroes or otherwise needs to be corrected and the correct date cannot be determined from EDS/TEDS research, check CC BMFOLO for a deductibility year. If found, use January of that year for the status code date. For example, if CC BMFOLO shows a deductibility year of 1989, use 198901 for the status code date. If no deductibility code is found on CC BMFOLO, use the ruling date for the status code date. Do not confuse a status code date of all zeroes with a ruling date of all zeroes. See IRM 21.3.8.12.23, Ruling Dates with all Zeroes on Organizations with Individual Exemption, if the ruling date of an individually-exempt organization shows all zeroes.

If a subordinate organization’s IDRS records are incomplete, use additional research and the following table to perfect/update the organization’s information:

If the Form 990 filing requirement is not on IDRS and the organization is in an EO status that "normally" displays a Form 990 series filing requirement (status 01, status 02, and status 36), research CC BMFOLE to see if the Business Closing Date (BCD) field is populated before giving the organization an EO filing requirement. If the BCD is populated, delete it using all 9s in that field on the CC BNCHG screen and then use a cycle delay when adding the EO filing requirement.

If information found on IDRS (e.g., foundation classification, filing requirements, deductibility of contributions) contradicts information contained in an IRS letter in the caller's possession and you cannot ascertain the correct information from EDS/TEDS research, advise the caller to send a copy of the IRS letter and a cover letter explaining the discrepancy to the EO Correspondence Unit. See Exhibit 21.3.8-15, Contact Information, for address and fax number details.

If contradictory information about an organization with an individual ruling is found on IDRS that cannot be corrected based on EDS/TEDS research (e.g., a foundation classification present on a non-(c)(3) organization, deductibility code 1 on an organization not normally described in IRC 170), explain to the caller that additional research must be performed before we can affirm the exemption of the organization in question. Take contact information and prepare a Form 4442 referral and send it to the EO Correspondence Unit using Exhibit 21.3.8-15, Contact Information, and explain the discrepancy. Request that the caller be contacted or sent an affirmation letter once the organization's administrative file has been researched and the discrepancy corrected. Advise them they will be contacted within 45 days (60 days for auto-revocation-related referrals).

If there is conflicting information on EDS/TEDS and IDRS, compare the dates and determine which is more current. If the correct information cannot be determined, prepare a referral to the EO Correspondence Unit per the guidance in paragraph (12) above and use the fax number in Exhibit 21.3.8-15, Contact Information.

A regulatory change took effect January 1, 2011, that eliminated Federal Tax Deposit (FTD) coupons.

If the caller has general questions about electronic payment options (EFTPS), refer to the Telephone Transfer Guide (TTG).

When a caller requests verbal or written (Letter 147C) confirmation of a TE/GE entity's Employer Identification Number (EIN), you must verify disclosure. See IRM 11.3, Disclosure of Official Information, for general disclosure information.

If the caller is an unauthorized third party, explain that if you are able to locate the organization on our records, you can mail written confirmation only to the organization's address of record, if available.

Obtain identifying information and research the Master File to locate the entity.

If the entity is located:

If the entity is NOT LOCATED or the caller’s authority could not be verified (for example, the caller identifies as an officer of the organization but cannot provide an exact match of a previous address shown on FINDE), advise the caller you are unable to locate and confirm the EIN for the entity.

TE/GE customers cannot receive assistance at Taxpayer Assistance Centers (TACs).

If a caller asks for face-to-face assistance, inform the caller that assistance is provided only by telephone or in writing in response to correspondence.

See IRM 21.1.3, Operational Guidelines Overview, for general disclosure guidelines. The following subsections provide specific guidelines relating to TE/GE cases.

For TE/GE Telephone Operations, the use of the word "Disclosure" refers primarily to:

This subsection serves as a guide for inspection/disclosure rules for Exempt Organizations.

This subsection serves as a disclosure guide for Employee Plans under IRC 6104.

This subsection serves as a disclosure guide for Government Entities.

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

Transfer customers only under the following circumstances:

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.

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

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

See IRM 21.1.1.8, Contact Recording, for additional information.

Bad line calls are calls where the taxpayer cannot be serviced due to problems in the phone line. For examples of the types of calls that are considered bad line calls and for information on how to handle these calls, see IRM 21.1.1.8.2, Telephone Troubleshooting Reporting Procedures.

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

The R-Mail system was eliminated effective October 1, 2015.

As of June 1, 2013, topics previously designated as EO R-Mail topics and, as of October 1, 2015, topics previously designated as EP R-Mail topics are handled as out of scope, which brings the TE/GE product line into alignment with the other WI functions.

The Portal has a list of specific EO and EP topics that are considered out of scope (OOS).

Assistors must probe sufficiently to determine whether the caller's question is out of scope because of the specific topic (e.g., NECTs) or because of the nature of the question (i.e., the caller is asking for an opinion or a legal position) and then explain this to the caller using the appropriate script from the TE/GE Research Portal for guidance.

See IRM 21.1.1.3.2, Out of Scope and Limited Service, for additional information on handling out of scope contacts.

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 IRS stamp on an affirmation letter.

If the caller requests a certified affirmation letter, prepare a Form 4442 referral to the EO Correspondence Unit using the fax number in Exhibit 21.3.8-15, Contact Information, and notate "Request for CERTIFIED AFFIRMATION LETTER" on the Form 4442. Tell the caller to expect the letter to be generated within 45 days.

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

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.

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

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

When preparing a referral, complete the following:

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

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

A written referral is documented on Form 4442 when a customer’s inquiry must be referred to another area. This form is available on SERP and can be completed and printed for the referral.

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

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

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

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

For unusual circumstances not addressed in the IRM, the lead/manager will guide the telephone assistor on how to resolve the issue or send a referral to the appropriate EO/EP business unit.

After following up on a referral that has not been worked within the timeframe, the lead/manager will contact the lead/manager of that business unit. If no response is received after 10 business days, refer to TAS criteria andIRM 21.3.8.8.6, Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order).

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 of an employee plan, advise the caller to email the information to the Classification area at eoclass@irs.gov. If the caller prefers to send the information by mail or fax, see Exhibit 21.3.8-15, Contact Information, for address and fax number details.

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

If the complaint is dealing with EO related issues, but the organization does not have a formal exemption determination, advise the caller appropriately, e.g., that there is no record of an exemption by virtue of an approved application or that the organization is included in a group ruling, in addition to providing the contact information for EO Classification. See IRM 21.3.8.4.2.2, Exempt Organization (EO) Inspection of Determination Applications and Disclosure of Employer Identification Number (EIN) Information, for appropriate disclosure guidelines.

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.

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 Award for Original Information. See IRM 21.3.8.8.7, Informant Claims/Form 211, Application for Award for Original Information.

If the caller has a complaint against an individual that is not directly related to that individual's relationship with an exempt organization or an employee plan, see IRM 21.1.3.19, Informant Contacts, for additional information.

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

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

Refer to the following table if you get a call from an authorized individual (see IRM 21.3.8.4.1.5, Issue and Entity Identification and Taxpayer Authentication Procedures) asking about the status of a TE/GE private letter ruling (PLR) request submitted before January 2, 2015. If the ruling request was submitted on or after January 2, 2015, refer to IRM 21.3.8.12.5.3, Changes in Activities/Organizing Documents/By-Laws and Private Letter Rulings.

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 was intended.

Refer all Congressional inquiries to TAS on a Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order).

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, Taxpayer Advocate Service (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 13.1.7.5, 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. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for information on completing Form 911/e-911.

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 Award for Original Information. Refer to the form instructions if the caller asks where to send the completed form.

Applying for an EIN: When responding to customers concerning applying for an EIN, refer to the instructions to Form SS-4, Application for Employer Identification Number, to Publication 1635, Understanding Your EIN, to the information on the IRS website (search "EIN" ), and to IRM 21.3.4.14, Applying for an Employer Identification Number (EIN), for additional information.

Reestablishing an existing EIN:

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 and legal structure of the organization. If neither IDRS nor EDS/TEDS research indicates the type of organization, ask the caller how the entity is organized.

Organizations that are required to file an annual information return and that haven’t already notified the IRS of their name change can report the change on their return according to the appropriate Form 990 series instructions.

If the organization is not required to file an annual return (other than the Form 990-N) or if the organization wants a letter acknowledging the name change, use the table below to provide the caller with the correct mailing address for the name change documentation based on the type of organization and its exempt status.

If the caller indicates the organization's name is incorrect on our records and the correct name can be confirmed from an approved application on EDS/TEDS, perfect the name.

If the caller indicates that their organization's name is incorrect on our records and the correct name cannot be confirmed on EDS/TEDS, instruct them to send a conformed copy of the organization's organizing document and/or name change amendment and a letter requesting the correction to the appropriate address from above based on the organization's exemption status.

If generic words such as "church," "cemetery," "incorporated," "corporation," "association," "school," or "company" are misspelled, you may correct the spelling without the organization being required to submit a written request. If you are unsure whether the word may be corrected during the call, seek guidance from your Lead.

If the name for an organization with an individual ruling as displayed on IDRS is radically different from the name given by the caller and the caller insists that the organization has not undergone a name change, prepare a Form 4442 referral to your lead/manager, who will elevate the issue to EO Entity. See paragraph (9) for information on subordinate organizations.

Ogden initiates acknowledgement of the name change/correction within 30 days of receipt of the request by sending the organization a Letter 252C, Name of Business Shown on Return Needs Verification. The general time frame for requests sent to Cincinnati, which acknowledges the receipt of the correct name change documentation with Letter 4168C, Letter Affirming 501(c) Exemption, or, in the case of a church without formal recognition, with Letter 4163, No Record of Exemption of Organization Letter, is 60 days.

Although central organizations must 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 EO Entity of the change (see Exhibit 21.3.8-15, Contact Information). Subordinates must submit all name changes through their central organization and not send name change documentation directly to the IRS. See IRM 21.3.8.12.14.5, Adding Subordinates to a Group Exemption and Modifying Subordinate Information, for details.

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

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.

EP Entity initiates 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.

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

Use the table below to provide the caller with the correct mailing address for the DBA name documentation based on the type of organization and its exempt status:

Ogden initiates acknowledgement of the DBA/AKA name change/addition/deletion within 30 days of receipt of the request; the general time frame for requests sent to Cincinnati is 60 days.

For-Profit Entities - Requests must be made by an authorized individual. If the caller represents a for-profit entity, i.e., one that makes no claim to being exempt and/or is not asking about its exempt status or about applying for exemption, etc., transfer the caller using the Telephone Transfer Guide.

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

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).

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 them to submit a completed Form 8822-B, Change of Address - Business, to the address shown on the form or to put the change in writing with the appropriate signature and either mail or fax the form/written request.

If a former officer or other third party informs us they are no longer part of the organization, but continues to receive correspondence, or that they were never affiliated with the organization (see (7) below), put the organization in status 21:

If an organization has a pending (open) 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-B to the EO Correspondence Unit to have the address updated on EDS/TEDS. See Exhibit 21.3.8-15, Contact Information, for address and fax number details.

If the caller states they received IRS mail belonging to another taxpayer/entity, follow the procedure outlined in IRM 21.3.1.2.1, Erroneous Correspondence Procedures.

If the caller requests an address change for an IRC 527 political organization in the ORACLE database on the IRS website, see IRM 21.3.8.14.8, Requests for IRC 527 Web Updates (Including Password Requests) and Troubleshooting Calls.

If an authorized caller asks how or when the organization’s address got changed, remember that a TC 014 is not the only indication of an address change input to IDRS. A TC 150 on ENMOD or BMFOLE could mean that the address was updated from an address change marked on a return filed by the organization, or a TC 013 could have included an address change along with the name change. See IRM 3.13.2.4.9, CP 148A and 148B, Dual Notice of Address Change, for guidance on researching the source of an address change.

If the caller indicates (or if you discover from research performed in the normal course of the call) that their exempt organization has been assigned multiple EINs, instruct the caller to put the details in writing (including which EIN the organization wishes to use) and send the information to EO Entity. See Exhibit 21.3.8-15, Contact Information, for address and fax number details.

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 their employee plan has been assigned multiple EINs, instruct the caller to put the details in writing (including which EIN the sponsor/trust wishes to use) and send the information to EP Entity. See Exhibit 21.3.8-15, Contact Information, for address and fax number details.

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

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.

Do not change the fiscal year month based on information provided orally by the caller even if you suspect Service error in the processing of the original request. If IDRS research indicates that a change has been made (e.g., a TC 053 on CC 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 using the fax number in Exhibit 21.3.8-15, Contact Information. Provide a complete description of the problem. Tell the caller to allow 30 days for a response.

Exempt organizations submitting a Form 1128 must send the form to the address shown in the instructions to the form.

Organizations must allow up to 30 days for the processing of their Form 1128. If the caller wants to check the status of their Form 1128 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 was submitted), confirm with the caller that the correct address was used. If not, provide the correct address. Advise the caller to send a copy of the request and to mark it as a second request.

Advise callers representing Form 990-N submitters that changing IRS systems to reflect a change in accounting period can take several weeks. If the organization has already failed to submit e-Postcards for two consecutive years, then the IRS may not be able to make the change in time for the organization to submit its third e-Postcard before the due date. In that case, the organization may prefer to submit the e-Postcard based on the prior fiscal period and then change its accounting period so that the system reflects the new accounting period before the next Form 990-N would be due.

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

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. SeeIRM 21.3.8.4.1.1, IRC 6103).

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

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

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.

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

Status Code 12 — A formal exemption was not granted for filing a Form 990 or Form 990-PF under IRC 4947(a)(1), a Form 5227 under IRC 4947(a)(2), or a Form 990-C/Form 1120-C (Taxable Farmer's Cooperative) under IRC 521.

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

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

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.

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.

Status Code 22 — Is used when the organization's exemption has been revoked by EO Examinations. 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:

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

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

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. See IRM 21.3.8.5.1.3.1, Verification of Tax-Exempt Status and Foundation Classification, and IRM 21.3.8.12.5.4.1, IRC 507(b)(1)(B) Terminations (60-Month Terminations), for additional information.

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). See IRM 21.3.8.12.5.2, Merger of Two or More Organizations, for more information.

Status Code 27 — Indicates a subordinate organization is no longer included in a group exemption ruling because the central organization's exemption was auto-revoked for failure to file the required annual information returns for three consecutive years. After the central organization is placed into status 97, subordinate organizations that are compliant with their EO filing requirement are placed into status 27 (those that are not are placed into status 97). Organizations are sent CP 120-B, Revocation notice of tax exempt status, when they are put into status 27. Because they still display an EO filing requirement on Master File, organizations in status 27 may continue to submit a Form 990-N or e-file a Form 990 series return. See IRM 21.3.8.9.12, Updating Exempt Organization (EO) Submodules Created by EO-EIN Transcripts, EO Submodule Data Sheets, and Filed Returns, for information about updating IDRS for organizations in status 27.

Status Code 28 — Indicates a subordinate organization is no longer included in a group exemption ruling. The status is updated to 28 when:

If the caller asks about returning to the group exemption and the central organization is in EO status 01 on IDRS, see IRM 21.3.8.12.14.5, Adding Subordinates to a Group Exemption and Modifying Subordinate Information. If the organization does not want to return to the group exemption or the central organization is not in EO status 01 on IDRS, see IRM 21.3.8.9.12, Updating Exempt Organization (EO) Submodules Created by EO-EIN Transcripts, EO Submodule Data Sheets, and Filed Returns.

Status Code 29 — Is used when a group ruling has been dissolved as a result of the central organization notifying EO Entity that the group ruling was no longer being used. All EO filing requirements will reflect zero.

Status Code 30 — Applies to churches, their integrated auxiliaries, and conventions or associations of churches as described in IRC 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. If requested, order all appropriate forms and send a Letter 4163C (No Record of Exemption of Organization Letter).

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/Form 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. If requested, order all appropriate forms and send a Letter 4163C (No Record of Exemption of Organization Letter).

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

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

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.

Status Code 36 — Applies to:

Status Code 40 — Is input by OSPC to create an EO submodule for a 501(c)(3), (4), (9), (17), or (29) organization that has not been ruled to be exempt or, if claiming exemption under IRC 501(c)(4), that has not notified the IRS of that per IRC 506 at the time a Form 990-N is submitted or that a Form 990/Form 990-EZ is filed.