7.20.2 Determination Letter Processing of Exempt Organizations

Manual Transmittal

August 10, 2021

Purpose

(1) This transmits revised IRM 7.20.2, Exempt Organizations Determination Letter Program, Determination Letter Processing of Exempt Organizations.

Material Changes

(1) Updated procedures, modifying the guidance as listed below:

Section Modification
7.20.2.1.1 Updated procedures for submitting Form 1023, 1023-EZ and 1024-A electronically.
7.20.2.1.5 Updated commonly used abbreviations.
7.20.2.1.6 Removed references to obsoleted IRMs.
7.20.2.2 Removed references to obsoleted IRMs.
7.20.2.2.1 Updated procedures for establishing the effective date of exemption per Treas. Reg. 301.9100-3.
7.20.2.3 Changed CLTG to online Sanctions List Search and added entering Form 2848 information into MEDS.
7.20.2.3.1 Updated procedures for handling expedite requests.
7.20.2.3.2 Incorporated guidance for cases affected by a federally declared disaster or terrorist or military action.
7.20.2.3.3 Incorporated procedures for using the Form 1023 Case Closing Guide Sheet.
7.20.2.3.4 Updated procedures to include Letter 937-A.
7.20.2.3.7 Updated case establishment request procedures.
7.20.2.3.8 Updated user fee procedures.
7.20.2.3.8.1 Updated to reflect Campus Support actions.
7.20.2.3.8.2 Updated process for user fee refund.
7.20.2.3.8.3 Updated process for reconsideration of user fee to include a digital signature.
7.20.2.4.1 Removed Letter 4036 and added Letter 937-A instructions.
7.20.2.4.2 Updated procedures for closing letters and sending cases to Quality Assurance.
7.20.2.5 Updated case closing procedures.
7.20.2.5.1 Updated process for requesting administrative files.
7.20.2.5.1.1 Removed instructions for preparing a hard copy case file.
7.20.2.5.2 Updated procedures for processing 990 series returns.
7.20.2.5.3 Updated OAR procedures.
7.20.2.5.4 Updated processing instructions for case approvals.
7.20.2.5.5 Updated FTE procedures.
7.20.2.5.6 Updated withdrawal procedures.
7.20.2.5.7 Updated managerial review process and return of cases.
7.20.2.6 Removed Special Handling Notice
7.20.2.7 Removed Letter 4036 and added Letter 937-A.
Exhibit 7.20.2-1 Updated Case Assignment Guide Case Grading Criteria Matrix.
Exhibit 7.20.2-2 Updated EO Determinations Case Assignment Guide Summary.

(2) Incorporated procedures in Interim Guidance Memorandum TEGE-07-0319-0007, Interim Guidance for Processing Requests for Expedited Handling of Determination Letter Requests (reissued as TEGE-07-0321-0007).

(3) Incorporated procedures in Interim Guidance Memorandum TEGE-25-0319-0001, Guidance for Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action.

(4) Incorporated procedures in Interim Guidance Memorandum TEGE-07-1019-0004, Interim Guidance on Form 1023 Case Closing Guide Sheet.

(5) Incorporated procedures in Interim Guidance Memorandum TEGE-07-0120-0002, Interim Guidance on Processing Electronically Submitted Form 1023.

(6) Incorporated procedures in Interim Guidance Memorandum TEGE-07-0320-0001, Interim Guidance on Creating and Maintaining EO Determinations Paper Case Files.

(7) Incorporated procedures in Interim Guidance Memorandum TEGE-07-0920-0023, Interim Guidance on EO R&A Case Closing Procedures.

(8) Incorporated procedures in Interim Guidance Memorandum TEGE-07-0121-0001, Interim Guidance on Processing Electronically Submitted Form 1024-A.

(9) Incorporated procedures in Interim Guidance Memorandum TEGE-07-0321-0005, Interim Guidance on Treasury Regulation Section 301.9100-3 Relief for Applications for Exemption.

(10) Incorporated editorial changes throughout the IRM.

(11) Edited the document for plain language, as required per the Plain Writing Act of 2010.

Effect on Other Documents

This supersedes IRM 7.20.2, dated May 8, 2018.
This incorporates the following Interim Guidance Memoranda:
TEGE-07-0319-0001, Interim Guidance for Processing Requests for Expedited Handling of Determination Letter Requests (reissued as TEGE-07-0321-0007),
TEGE-25-0319-0001, Guidance for Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action,
TEGE-07-1019-0004, Interim Guidance on Form 1023 Case Closing Guide Sheet,
TEGE-07-0120-0002, Interim Guidance on Processing Electronically Submitted Form 1023,
TEGE-07-0320-0001, Interim Guidance on Creating and Maintaining EO Determinations Paper Case Files,
TEGE-07-0121-0001, Interim Guidance on Processing Electronically Submitted Form 1024-A,
TEGE-07-0920-0023, Interim Guidance on EO R&A Case Closing Procedures,
TEGE-07-0321-0005, Interim Guidance on Treasury Regulation Section 301.9100-3 Relief for Applications for Exemption, and

Audience

Tax Exempt and Government Entities
Exempt Organizations
Rulings and Agreements

Effective Date

(08-10-2021)

Robert W. Malone
Director, Exempt Organizations and Government Entities
Tax Exempt and Government Entities

Overview

  1. Purpose: This IRM provides general case processing procedures for Exempt Organizations (EO) Determinations specialists to process determination letter requests. EO Determinations specialists perform all actions in this manual unless otherwise specified.

  2. Audience: The procedures in this manual apply to all EO employees processing determination requests.

  3. Policy Owner: Director, Exempt Organizations and Government Entities.

  4. Program Owner: Exempt Organizations and Government Entities.

Background

  1. Exempt Organizations (EO) includes two primary operational areas: Rulings and Agreements (R&A) and Examinations.

  2. EO Rulings and Agreements is responsible for issuing determination letters on exempt status, private foundation classification, and other determinations related to exempt organizations.

  3. Organizations submit Form 1023, Form 1023-EZ, and Form 1024-A electronically at www.pay.gov. Organizations submit other applications for tax-exempt status and other miscellaneous determinations (Form 1024, Form 1028, Form 8940, and other letter applications) to the Cincinnati Accounts Management Campus Support (Campus Support).

  4. Campus Support processes the user fee payments in the Letter Information Network and User Fee System (LINUS) and scans the applications/requests into the Modified EO-EP Determination System (MEDS). MEDS transmits the information to the Employee Plans/ Exempt Organizations Determination System (EDS).

    Note:

    EDS is the system of record for EO determination cases.

  5. Campus Support sends open hard copy case files to an IRS facility in Ogden, UT.

  6. Cases are generally processed electronically in MEDS. See IRM 7.22.4, Tax Exempt Determination System (TEDS) User Manual, for specific instructions on using MEDS, including how to process cases.

Authority

  1. Rev. Proc. 2021-5, updated annually, sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, EO Rulings and Agreements. It explains the procedures for issuing determination letters on exempt status in response to applications for recognition of exemption from federal income tax under Section 501 or 521 (other than those subject to Rev. Proc. 2021-4, updated annually), private foundation classification, and other determinations related to exempt organizations. Rev. Proc. 2021-5 also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under IRC 7428 and guidance on applicable user fees for requesting determination letters.

Responsibilities

  1. EO Rulings and Agreements is responsible for issuing determination letters on exempt status, private foundation classification, and other determinations related to exempt organizations.

Program Controls

  1. Exempt Organizations Determinations Quality Assurance (EODQA) reviews determination cases to ensure:

    1. Technical accuracy

    2. Adherence to written procedures

    3. Uniform and impartial treatment of exempt organizations' interests while protecting the government's interest

    4. Identification of unfavorable case patterns, trends affecting processing quality, problem areas, unique issues, and new or novel techniques that Exempt Organizations Determinations (EOD) specialists develop

Common Abbreviations

  1. Commonly used abbreviations include:

    Abbreviation Name
    CCR Case Chronology Record
    EDS Employee Plans/ Exempt Organizations Determination System
    EIN Employer Identification Number
    EO Exempt Organizations
    EOD Exempt Organizations Determinations
    EODQA Exempt Organizations Determinations Quality Assurance
    FTE Failure to Establish
    MEDS Modified EO-EP Determination System
    NTEE National Taxonomy of Exempt Entities
    OAR Operation Assistance Request
    POA Power of Attorney
    R&A Rulings and Agreements
    TAO Taxpayer Advocate Order
    TAS Taxpayer Advocate Service
    TP Taxpayer

Other References

  1. Use the following IRMs in conjunction with this manual when processing requests for determination letters:

    • IRM 7.20.1, Exempt Organizations Determination Letter Overview, includes authorized persons information and disclosure issues.

    • IRM 7.20.3, Processing Foundation Classification and Miscellaneous Requests, includes foundation classification processing information and procedures for processing miscellaneous determination requests.

    • IRM 7.20.4, Automatic Revocation and Other Special Determination Issues, describes automatic revocation procedures, foreign organization processing, and other non-standard procedures.

    • IRM 7.20.5, Review Procedures for EO Determinations, lists cases subject to mandatory review and procedures for responding to review memorandums.

    • IRM 7.20.6, Anti-Terrorism and Other Emerging Issues, describes EO Determinations processing procedures for combatting terrorism.

    • IRM 7.20.9, Processing Form 1023-EZ, includes pre-determination review procedures for specialists.

    • IRM 7.21, Exempt Organizations Determinations Processing, describes EO R&A Processing & Support Unit’s various roles and procedures.

    • IRM 7.22, Exempt Organizations Determination Letter Automation Systems, provides system information primarily for TEDS and EDS.

    • IRM 7.28, Exempt Organizations Disclosure Procedures, describes disclosure procedures under IRC 6104(c) and IRC 6110.

Types of Determination Cases

  1. A determination case request is established as one of the following types of cases:

    Type of case Description Form submitted
    I
    • Initial request for recognition or reinstatement of tax-exempt status under IRC 501 or IRC 521 or recognition under a different subsection

    • Also established if an organization submits information substantiating that its request was erroneously closed as a Failure to Establish (FTE)

    • 1023 (all versions)

    • 1024

    • 1024-A

    • 1028

    • Letter request (1025)

    A Request for miscellaneous determination (for example group ruling, reclassification of foundation classification other than voluntary termination of private foundation classification, etc.)
    • 8940

    • Group ruling request (1026)

    • Letter request

    P Request for voluntary termination of private foundation classification (for example, under IRC 507(b)(1)(B))
    • 8940

    R
    • Returned, post-determination

    • Established when an issue brought to our attention by technical correspondence needs to be worked by a specialist or tax examiner

    • 1023 (all versions)

    • 1024

    • 1024-A

    • 1028

    • Letter request

General Case Processing Considerations

  1. Conduct IDRS research on all cases to determine any automatic revocation impact on case processing (IRM 7.20.4.2, Automatic Revocation) or for information necessary to process an A or P case (IRM 7.20.3, Processing Foundation Classification and Miscellaneous Determination Requests). Import all research into MEDS.

  2. Review the case for completeness and to determine whether the organization meets the requirements of the requested determination. If necessary:

    1. Research the state business division website in which the organization appears to be incorporated (for example, to clarify the formation date or organization’s exact name).

    2. Review the organization’s website (for example, to clarify a vague narrative of activities or resolve a discrepancy in provided information).

    3. Conduct internet research for general information (for example, to clarify a vague narrative of activities or resolve a discrepancy in provided information where the organization doesn’t provide a website).

    Caution:

    Review cases based on the activities of an organization, not on words in a name or labels.

    Reminder:

    See Technical Resource Guides in the TE/GE K-Nets for technical information on exemption under IRC 501 and foundation classification for organizations described in IRC 501(c)(3).

  3. If you need to request information from the organization, don’t ask for information that is already included in the case file or that isn’t necessary to make a determination.

Effective Date of Exemption

  1. Automatic revocation considerations under IRC 6033(j) generally apply when determining the effective date of exemption. IRM 7.20.4, Automatic Revocation and Other Special Determination Issues, provides effective date guidelines for automatic revocation reinstatement requests as well as certain initial requests for exempt status (for example, when an organization changes legal form). In general, to be recognized as exempt from its date of formation, an organization applying for exemption must:

    1. File its application for exemption within 27 months from the end of the month it was legally formed (which includes an automatic 12-month extension of the time to file an application for exemption).

    2. Establish its purposes and activities prior to a determination were consistent with the requirements for exemption since its inception.

  2. Special rules may apply to an organization applying for exemption under IRC 501(c)(3), (9), (17), or (29). ((See IRC 505 and 508, and Treas. Reg. 1.505(c)-1T, 1.508-1(a), and 301.9100-2(a)(2)(iii) and (iv). See also IRC 501(c)(29), Treas. Reg. 1.501(c)(29)-1 and Rev. Proc. 2015-17.)

  3. In its application for recognition of exemption under IRC 501(c)(3), (9), (17), or (29), an organization that has not filed its application within the required time period may request relief under Treas. Reg. 301.9100-3 in order to be recognized and treated as tax-exempt effective as of a date earlier than the date of application. EO R&A may grant such relief if the requirements for relief are met. (See Rev. Proc. 2021-5 , updated annually.) Consider relief requests consistent with Rev. Proc. 2021-5 (updated annually)

  4. Rev. Proc. 2021-5 provides that:

    • EO R&A won’t grant relief under Treas. Reg. 301.9100-3 if granting request for relief would result in the organization’s exemption being automatically revoked under IRC 6033(j)(1) effective before the date of application.

    • EO R&A won’t grant relief under Treas. Reg. 301.9100-3 if the period of limitations on assessment under IRC 6501(a) for any taxable year for which the organization claims exemption has expired prior to the date of application.

    • EO R&A won’t consider relief for an organization that is not required to apply for recognition of exempt status in order to be tax-exempt.

    Caution:

    Filing relief does not apply to organizations requesting reinstatement of exempt status after automatic revocation. See IRM 7.20.4.2.

    Note:

    An organization that is excluded from the 27-month (application) notice requirement but is otherwise required to file a Form 990-series annual return or notice may still be subject to automatic revocation.

  5. Request information, as necessary, to determine whether to grant relief to an organization that requests consideration under Treas. Reg. 301.9100-3 in its application.

    1. Secure agreement from your manager on whether to grant relief and document managerial concurrence of approval or denial on the Case Chronology Record.

    2. Prepare a Memo to File documenting whether relief was granted and why.

    3. Input TC590, if appropriate, to prevent erroneous revocation.

    4. Continue to process cases using “no-gap” procedures and push to Status 97 if the taxpayer’s exemption is automatically revoked under Section 6033(j) on or after the application date but before issuance of a favorable determination letter. If the taxpayer qualifies for relief under Treas. Reg. Section 301.9100-3 under the procedures discussed above, then its effective date of exemption is retroactive to formation. If the taxpayer does not qualify for relief, then its effective date is the application date.

    5. Select the appropriate MEDS case category for 9100 Relief (whether or not granted).

  6. In all instances where the request for exemption is being approved but relief under Treas. Reg. Section 301.9100-3 isn’t being granted, prepare and send the correct determination letter along with Letter 6392, 9100 Effective Date. These cases are not processed as proposed adverse determinations or proposed approvals with an adverse issue.

  7. An organization that doesn’t file for exemption within 27 months of formation or doesn’t request and meet relief requirements is recognized as exempt from the date it files its application (see Rev. Proc. 2021-5, updated annually, IRC 508(a) and IRC 505(c) and related regulations, and 26 CFR 301.9100-2).

    1. For applications not required to be submitted through Pay.gov, the filing date is either the application envelope’s postmark date (or, if not legible, the date the application is stamped "received" by the IRS) or the date the application is received by fax.

    2. If an application is returned because it’s substantially incomplete, the filing date is the date the organization resubmits a complete application and the IRS accepts it for processing.

    3. For the filing/submission date of electronic Form 1023-EZs, see IRM 7.20.9, Processing Form 1023-EZ.

    4. For other applications required to be submitted on Pay.gov, the filing date is the date the application is submitted on Pay.gov.

  8. Recognize exempt status in advance of operations if the organization can describe its proposed operations in sufficient detail to permit you to conclude that it meets the particular requirements of the section under which it’s requesting exemption.

  9. An organization that wasn’t described in any IRC 501(c) from the time it was formed is recognized as exempt as of the date the organization is first described in IRC 501(c). In this case, explain the issue to the organization and secure a signed written statement agreeing to a specific effective date.

    Example:

    An organization requesting exemption under IRC 501(c)(3) could submit, "We agree the effective date of our exempt status under IRC 501(c)(3) is _. We also agree that from _through _we did not qualify for recognition of exemption from federal income tax and that contributions during this period are not deductible under IRC 170."

  10. An organization formed as a for-profit corporation that changes to a non-profit entity is generally granted exemption as of the date it met the requirements (for example, organizational and operational) for the requested exempt status.

  11. An applicant for exemption under IRC 501(c)(3) formed as a mutual benefit organization is generally granted exemption as of the date it is re-formed as a public benefit organization, if it meets all other exemption requirements. Discuss and secure acknowledgement of the effective date in writing from the organization.

  12. A non-exempt corporation operating in an exempt manner as an unincorporated association prior to incorporating may also be recognized as exempt for the period it operated in an unincorporated status (see Rev. Rul. 54-134). If the organization wants recognition for the unincorporated period:

    1. Secure the organizing document from the unincorporated period.

    2. Enter the date of incorporation as the effective date of exemption on the determination letter.

    3. Add an addendum referencing the prior effective period.

    Note:

    Automatic revocation considerations also apply to any prior effective period being considered (for example, while operating as an unincorporated association) and may affect whether an organization wants recognition for that period (IRM 7.20.4.2, Automatic Revocation).

    Note:

    If the application is not filed within 27 months from the date of formation as a corporation, the effective date is the postmark date of the application. See Rev. Proc. 2021-5 (updated annually).

  13. A tax-exempt organization must submit a new application for exemption to request a change in subsection.

    1. The Service will ordinarily not issue a determination letter in response to an organization currently recognized as exempt under IRC 501(c)(3) that is seeking a determination letter recognizing the organization under a different subsection. In this instance, call the organization to explain why you are closing the case, close the case using closing code 12, prepare Letter 5239, and issue a user fee refund. (See Section 3.02 of Rev. Proc. 2021-5, updated annually.)

      Note:

      If an organization currently recognized as exempt under IRC Section 501(c)(3) wants to seek exemption under a different subsection, it must dissolve and re-form as a new entity since a 501(c)(3) organization can’t switch to another subsection.

      Note:

      This doesn’t apply to an organization whose IRC 501(c)(3) exemption was automatically revoked since the organization is no longer currently exempt.

    2. For subsection changes other than IRC 501(c)(3) to another subsection, determine the effective date based on when the organization’s purposes and activities changed and when the organizational document was amended to meet any organizational test requirements, or, the organization may agree to exemption under the new subsection effective as of the filing date of the new application. Discuss effective date options with the organization and secure agreement to the effective date in writing.

    Note:

    Include the appropriate selective paragraphs on the determination letter, referencing the effective date of the new subsection and the period covered under the prior subsection. Enter the original effective date in MEDS closing information.

    Note:

    If the application is not filed within 27 months from the date the organization’s organizational documents and activities were amended to meet any requirements, the effective date is the postmark date of the application. See Rev. Proc. 2021-5 (updated annually).

  14. A tax-exempt organization that changes legal form may need to submit a new application for exemption.

    Note:

    Generally, if a 501(c) exempt domestic business entity (classified as a corporation) restructures (for example, unincorporated association to corporation), the surviving organization will not be required to file a new exemption application if the surviving organization is a domestic business entity (classified as a corporation) and is carrying out the same purposes as the exempt organization that restructured. See Rev. Proc. 2018-15 for specific new application requirements.

    1. The effective date of exemption for the new legal entity is generally the formation date of the new entity if it timely filed the application and otherwise meets requirements for exemption.

    2. An organization that changes legal form may or may not have to get a new EIN (IRM 7.20.2.2.2, Employer Identification Numbers).

  15. For instances where you have to secure agreement to the effective date and an organization disagrees with your proposed effective date of exemption, process the request as a proposed adverse determination or proposed approval with an adverse issue (IRM 7.20.2.4). See IRM 7.20.2.2.1 (6) regarding cases involving Treas. Reg. 301.9100-3 relief issues.

  16. See Rev. Proc. 2021-5, updated annually, for guidelines on the effective date of exemption.

Employer Identification Numbers

  1. The IRS uses an EIN to identify business entities for federal tax purposes. All organizations applying for exemption must have an EIN that is uniquely theirs (Rev. Rul. 73-526).

  2. If you determine the organization isn’t using the correct EIN, research IDRS to determine whether the organization has been assigned an EIN.

    If the EIN on the application Then
    Is incorrect and you find a correct EIN from IDRS research See IRM 7.20.2.2.2 (7) below.
    Doesn’t show up on BMFOLO, but shows up on NAMEE Email *TE/GE-EO-Correspondence Unit to request that they enter a TC 000 to reactivate the EIN and continue with case processing.
    Doesn’t show up on BMFOLO, but shows up on ENMOD Continue with case processing.
    Isn’t listed or if the organization doesn’t appear to have an EIN Direct them to get one using the online EIN application at www.irs.gov or by mail.

  3. Don’t approve or deny an application until the organization provides a valid EIN. If not provided:

    1. Close the case using closing code 12.

    2. Create a composed letter indicating that a valid EIN was not provided. Do not put an EIN on the letter.

  4. If an organization was assigned more than one EIN in error:

    1. Research IDRS for all EINs (for example, INOLES, ENMOD, and BMFOLO).

    2. Confirm which EIN the organization wants to continue using. (Recommend using the EIN under which any returns were filed or payments applied.)

    3. Prepare Form 14271, EO Determinations EIN Merger Memo, at case closing, with the applicable IDRS research.

  5. A tax-exempt organization that changes legal form may have to secure a new EIN. See Publication 1635, Understanding Your EIN, and Rev. Rul. 73-526.

  6. An organization must get a new EIN if one of these legal changes apply:

    1. A trust that re-forms to other than a trust

    2. A corporation that re-forms to a trust

    3. A corporation that reincorporates in the same state (for example, state issues a new charter)

    4. A corporation that changes from for-profit to non-profit or LLC to non-profit only if the state of formation considers the new status an entirely new/separate entity (for example, it is listed as two separate entities listed on the state filing website)

    Exception:

    An unincorporated association (for purposes of tax exemption) is generally treated as electing to be treated as corporation (rather than a partnership) and generally doesn’t require a new EIN if it incorporates with the state.

    Exception:

    For administrative convenience, an organization may keep its EIN if no return has been filed under the current EIN. If returns were filed for the old entity then a new EIN is needed.

  7. Ensure EDS, MEDS, and LINUS reflect the correct EIN for the organization. If necessary:

    1. Correct the EIN on MEDS (corrections in MEDS will transmit to EDS).

    2. Email *TEGE-EO-Adjustments requesting an EIN correction in LINUS (list the organization name, the case number, the incorrect EIN, and the correct EIN). Import a copy of the email and response in the non-disclosable section of the case file.

    3. Follow EIN merger procedures in IRM 7.20.2.2.2 (4) if merging two or more EINs.

Case Grades

  1. EO Determinations cases are graded based on the case’s primary activity/issue and are set based on MEDS Business Rules (IRM 7.22.4). The Case Grading Criteria Matrix lists case complexity factors and grade level distinctions to determine the correct case grade (Exhibit 7.20.2-1, Case Grading Criteria Matrix). Due to the extensive variety of issues encountered in determination requests, a Case Assignment Guide (CAG) lists common case issues and their case grades (Exhibit 7.20.2-2, Case Assignment Guide).

    Note:

    The Case Grading Criteria Matrix is used to evaluate a case’s activities, purposes, and issues for grading purposes. Also, management can review individual cases and change their grades based on the matrix.

Case Processing

  1. Managers assign cases to specialists in Status 52, based on the CAG and generally in control date order.

    Exception:

    Managers first assign expedited handling cases. Work cases that meet expedited handling first (IRM 7.20.2.3.1); then work cases in control date order.

  2. Document all case actions (including telephone calls) on a case chronology record (CCR) when you do the action. Complete all applicable fields.

  3. Within five workdays of assignment, review the case and complete the actions in this IRM section.

  4. For all cases, check the names and addresses of individuals and organizations listed in the request against the online Sanctions List Search https://sanctionsearch.ofac.treas.gov/. Document the results of your check on the CCR. See IRM 7.20.6, Anti-Terrorism and Emerging Issues, for information on "matches" and actions to take.

  5. For electronically submitted applications, if a valid Form 2848 is submitted with the application, enter the authorized representative information into MEDS.

  6. Determine, based on facts in the case and clearly established legal precedent (statute, tax treaty, the Code, regulations, revenue rulings, court decisions, etc.), if the case should be:

    • Reassigned (based on CAG)

    • Closed on merit (no contact with the organization)

    • Developed (phone call, additional information request)

      Note:

      For initial and reinstatement exemption requests, limit activity development to cases that indicate activities/purposes potentially contrary to the requirements for recognition of tax exemption. However, the organization must describe its activities in sufficient detail to permit you to conclude that it will meet the requirements of its requested subsection (Rev. Proc. 2021-5, updated annually).

    Reminder:

    Review cases based on the organization’s activities, not on words in names or labels.

  7. If the case is incorrectly graded based on the CAG, consult your group manager. If your manager agrees:

    1. Document the CCR that the case grade was corrected with manager’s agreement.

    2. Correct the case grade in MEDS.

    3. Take any other actions as discussed with your manager (for example, return the case for reassignment).

  8. Review IDRS research command codes: BMFOLO (or INOLES) and BMFOLI and BMFOLT (as necessary).

    Note:

    Import the IDRS research into the non-disclosable folder in MEDS.

  9. To determine what actions to take regarding automatic revocation or if you need to take actions to prevent erroneous automatic revocation, see IRM 7.20.4.2.

  10. Verify the organization’s entity data in MEDS including EIN, name (spelling, full legal name, etc.), address, and POA. Make corrections as necessary.

    Note:

    If you make corrections to the EIN, address, or name, email the information to *TEGE-EO-Adjustments, requesting an update to LINUS.

    Reminder:

    Correct errors for MEDS cases on the MEDS Entity Data and Case Information screens. Click "OK" to push your updates to EDS.

  11. Verify the case was established correctly (form number, subsection, type of request, etc.). Correct if necessary, including establishing a new case if appropriate (IRM 7.20.2.3.7, Request a Case Establishment).

  12. If you don’t need additional information and you recommend approving the request, prepare the case for closing (IRM 7.20.2.5, Case Closing).

  13. If you can get sufficient information to approve the case without contacting the organization (for example, you get organizing documents from a prior approved case or the state website or the organization’s website has sufficient information):

    1. Print the information.

    2. Prepare and mail Letter 4760, Information Added to Administrative File, enclosing a copy of the information.

    3. Import the letter and information into the Disclosable folder in MEDS.

    4. Prepare the case for closing.

  14. If you need additional information to make a determination, see IRM 7.20.2.3.4, Additional Information Request.

  15. Enter your time on WebETS (Form 6490) on the date you work on the case.

    If you process the case as Then use WebETS code And WebETS description
    Merit closure 303-0999 Merit (list collective time)
    Development (phone call or Letter 1312 asks only approved streamline questions) 303-0999 Streamline (list collective time)
    Development (pre-written or composed questions used) 130-0999 Full Development (list collective time)

  16. See IRM 7.20.2.5.3, Operations Assistance Request (OAR), if there is an OAR on the case.

  17. Import all documents into MEDS during case processing as they are generated or received.

Expedite Requests

  1. An organization may submit a written request for expedited handling (proposed expedite).

  2. Expedited handling is granted to applications that meet the criteria in Rev. Proc. 2021-5, updated annually. Organizations must include a compelling reason for IRS to process their application ahead of others. Expedited handling is generally granted to organizations that:

    • Have a pending grant and the failure to secure the grant may have an adverse impact on their ability to continue operations.

    • Provide relief to disaster victims.

    • Experienced undue delays in processing due to IRS error.

  3. The IRS has discretion to grant requests for expedited handling when a factor outside an organization's control creates a real business need to obtain a determination letter to avoid serious business consequences.

  4. The Processing & Support Unit generally assigns proposed expedite cases equally among the individual groups’ Status 75 inventories. Managers should assign proposed expedited handling requests to a designated specialist in the group within two workdays of the Status 75 date.

  5. Once assigned, the designated specialist will:

    1. Review the expedite request within five workdays of assignment and ahead of other assigned cases.

    2. Determine whether the request meets expedited handling criteria.

      If Then
      The expedite request is complete and demonstrates the existence of the circumstances set forth in Rev. Proc. 2021-5 (updated annually) that generally warrant expedited handling
      • Update the expedite reason code in MEDS to Approved Expedite

      • Document actions on the CCR

      • Return the case to unassigned group inventory to be assigned

      The expedite request isn’t complete or doesn’t demonstrate the existence of the circumstances set forth in Rev. Proc. 2021-5 (updated annually) that generally warrant expedited handling
      • Update the expedite reason code in MEDS to Denied Expedite

      • Call the organization and explain the expedite has been denied

        Note:

        Don’t solicit or accept additional information pertaining to the request. If the organization indicates it wants to resubmit its expedite handling request, provide the manager’s EFax number to the organization to submit a new request.

      • Document the CCR

      • Return the case to unassigned group inventory to work in control date order

    Note:

    Don’t issue a letter approving or denying expedited handling.

  6. The manager will assign approved expedite cases ahead of non-expedite cases to specialists in the group to work.

  7. Once assigned an expedite case, the specialist will review the case within 5 workdays of assignment and ahead of other assigned cases.

Guidance for Cases Affected by a Federally Declared Disaster, or Terrorist or Military Action

  1. The IRS will issue a Declaration Notice (see IRM 25.16.1.5.3) to identify a covered disaster area. All IMF and BMF accounts with addresses in the area affected by the federally declared disaster designated by the Federal Emergency Management Agency as qualifying for “individual assistance” are frozen (-O Freeze) systemically for the period specified in the Declaration Notice (the “postponement period”).

  2. For cases in your inventory with organizations affected by a federally declared disaster:

    If Then
    The case is in process, will be approved, and no contact is needed Continue working the case and take actions needed to close the case.
    The case is in process, you need the TP’s help to develop the case, and you have previously spoken to the TP
    • Call the TP and let them know we are suspending activity unless they want to move forward.

    • If you can’t reach the TP by phone, send Letter 6017, Taxpayer Contact After Disaster - TE/GE, to determine if the TP wishes to proceed with the determination process.

    • Place cases in Status 37 (suspense) immediately after calling the TP or sending the letter. The case will stay in Status 37 until you receive TP consent to proceed or the first business day after the end of the postponement period, whichever comes first.

    The case is in process, you need the TP’s help to develop the case, and you haven’t previously spoken to the TP
    • Send Letter 6017, Taxpayer Contact After Disaster - TE/GE, to determine if the TP wishes to proceed with the determination process.

    • Place cases in Status 37 (suspense) immediately after sending the letter. The case will stay in Status 37 until you receive TP consent to proceed or the first business day after the end of the postponement period, whichever comes first.

    The organization’s purpose is to provide relief to the victims of emergencies such as floods and hurricanes Expedite the processing of the application without calling or sending Letter 6017 to see if the TP wants to move forward.
    The case is in EODQA and is a proposed or final adverse Unless the taxpayer has consented to continue the case (as described above), EODQA won’t issue a proposed or final adverse letter until the first business day after the end of the postponement period.

    Note:

    Form 1023-EZ rejections where TP contact isn’t required, rejection of incomplete applications, and the acknowledgement or rejection of Form 8976 notifications aren’t subject to suspense. Document the case chronology record with actions taken (for example, suspending activity on the case or proceeding with the taxpayer’s permission).

Form 1023 Case Closing Guide Sheet

  1. Employees, including specialists and tax examiners, will review Form 1023 applications using the Form 1023 Case Closing Guide Sheet. Cases will be assigned in control date order.

  2. Time frames for cases assigned to specialists for Guide Sheet review will follow normal case processing time frames in this IRM. Time frames for cases assigned to tax examiners for Guide Sheet review are as follows:

    1. The tax examiner reviews the case using the Guide Sheet and either prepares it for closing as an approval or for return to specialist processing and submits it to the group manager for review within two work days of assignment.

      Note:

      EO Determinations specialists will be available to assist tax examiners with procedural and technical questions related to the Guide Sheet.

    2. A tax examiner group manager either approves the case or returns the case for specialist processing within two days of submission.

    3. After manager approval in MEDS, designated employees complete required closing actions within five work days.

  3. Employees will use the Guide Sheet to determine whether a case can be approved. If the case can be approved using the Guide Sheet, employees will generate approval letters and closing documents using the information submitted in the application. If it can’t be approved using the Guide Sheet, the case will be returned to unassigned inventory to be assigned to a Determinations specialist in control date order.

Additional Information Request

  1. Carefully review the case to ensure your additional information request is complete, appropriate and necessary to make the requested determination. Prepare additional information requests so they are:

    1. Professional in tone

    2. Grammatically correct

    3. Free of spelling errors

    4. Properly formatted

    5. Written in plain language

  2. Don’t ask for information already in the case file or that you don’t need to make a determination.

    Reminder:

    Generally, donor names aren’t necessary to make a determination, should not be requested, and should be redacted if submitted.

  3. Prepare Letter 1312, Additional Information Request, using appropriate approved streamline questions, pre-written questions, and/or individually composed questions.

    Exception:

    Issue Letter 5228, Applicant Notification of Expedited 501(c)(4) Option, for optional expedited 501(c)(4) processing, as appropriate. See Letter 5228 for response time. (IRM 7.20.4, Automatic Revocation and Other Special Determination Issues).

    Note:

    Consider calling for minor issues or clarification (for example, unclear fiscal year end, etc.).

    Note:

    If there’s a valid Form 2848 or Form 8821 for the case, complete Letter 937-A, Transmittal of Information to Power of Attorney, and import it into the Dislosable folder. Name the letter FinalLetter-POA. Select Final Letter - POA for the Document Type and Document Name when importing.

  4. Complete the letter using:

    • A response due date of 28 calendar days from the mailing date of letter

    • Your EFax number

    • Your POD return address

  5. If you prepare an additional information request with individually composed questions, your manager must review and approve it before you send it. Managers should review and return the letter to you within three workdays.

  6. Mail the letter. For a quicker response, you can also fax a copy of the letter to the organization (IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information).

  7. Import the letter and any attachments to the letter into MEDS.

Response Received or Due (and Extensions)

  1. Two weeks before the response due date, call an authorized contact for the organization (IRM 7.20.1.6, Disclosure) to ask if there are any questions about the information requested, remind him/her of the upcoming due date, case closing, and potential loss of user fee if it doesn’t respond by that time. Explain that the case may be closed without a determination or a proposed adverse determination may be issued. If no answer, leave a message with the information (disclosure rules apply, IRM 10.5.1.6.7.2, Answering Machine or Voicemail).

  2. If the organization requests an extension prior to the response due date, grant an extension of 14 days or less. Base an extension on the request’s facts and circumstances. Document extensions in the CCR.

    Note:

    Managers can approve longer extensions as needed, such as for filing an amendment with the appropriate state office.

  3. When you receive a response, complete all necessary actions (see IRM 7.20.2.3.5 (4) below) within five workdays of receipt (unless otherwise specified). "Receipt" is the received date stamped on the response or on the fax receipt.

    Note:

    If you don’t receive a mailed response in your mailbox the day it was stamped received (or the following day), discuss it with your manager.

  4. Review the response.

    If the organization sends Then
    A response sufficient to make a determination by the response due date Prepare either:
    • Proposed approval for closing.

    • Proposed adverse determination after discussion with manager (IRM 7.20.2.4, Adverse Determinations).

    An incomplete response
    1. Call the organization to request it submit a complete response. If the organization agrees, grant up to 14 days to submit a complete response.

    2. Consult your manager about sending an additional information request (IRM 7.20.2.3.4, Additional Information Request).

    3. If a complete response is not received after completing steps 1 and 2 then do one of the following: a) If only administrative items are missing, close the case following failure to establish (FTE) procedures (IRM 7.20.2.5.5, Failure to Establish), or b) If the missing information affects the requirements for exemption under the subsection requested (such as an organizational test and/or operational test), discuss the case with your manager for concurrence on processing the case as an incomplete response denial and document concurrence on your CCR. Follow IRM 7.20.2.4(4) and call the organization within 5 workdays of receipt of a response and proceed with the proposed adverse determination process following IRM 7.20.2.4.1 and closing the case following IRM 7.20.2.4.2.

    A response that leads to a new issue by the response due date Prepare Letter 1312 following the procedures listed in IRM 7.20.2.3.4, Additional Information Request.

    Exception:

    Consult your manager before issuing a third (or subsequent) information request letter.

    No response because your additional information request is returned as undeliverable Call the organization for a correct address within five workdays of receiving the undeliverable letter.
    • If you can’t reach the organization, review the case file for a valid address of an authorized person and reissue Letter 1312 with a new 28 day due date.

    • If you’re unable to secure a valid address or telephone contact, follow FTE procedures (IRM 7.20.2.5.5, Failure to Establish).

    A response after you close the case as FTE Discuss next actions with your manager.

  5. If the organization doesn’t respond by the due date (including all approved extensions), close the case as FTE (IRM 7.20.2.5.5).

Change in Subsection/Application Form During Case Processing

  1. During your case processing:

    1. Establish a new I case when an organization requests a change in subsection during the application process by submitting one form to replace a different form (e.g., Form 1023 to replace a Form 1024).

      Note:

      The Service will not ordinarily issue a determination letter in response to a request from an organization currently recognized as exempt under Section 501(c)(3) seeking a determination letter recognizing the organization under a different subsection. (See Section 3.02 of Rev. Proc. 2018-5, updated annually.)

      Note:

      The organization generally doesn’t owe a new user fee for the new application form.

      Note:

      If you’re granting exemption as of the filing date, use the filing date of the (new) form under which exemption is being granted.

    2. Don’t establish a new I case when an organization that submitted Form 1024 wants to change its requested subsection to another one listed on Form 1024 (e.g., originally requested IRC 501(c)(5) but wants to change to IRC 501(c)(6)). The organization must submit a revised Form 1024, page 1 (only), and any applicable schedule. Update the case in TEDS (or EDS) to reflect the correct subsection.

  2. After the new I case is established:

    1. Process the original application form for closing as a withdrawal in Status 04 (Withdrawn by TP).

    2. Don’t prepare a withdrawal letter.

    3. Close the original case; don’t wait until you close the new case.

Request a Case Establishment

  1. If you need to establish a new case:

    Example:

    A case is established under the wrong form/type of case or was incorrectly closed FTE, etc..

    1. Complete and email Form 14263, Request for TEDS Case Establishment, to *TEGE Determinations Processing with the subject line "New Case Establishment."

    2. Attach Form 2848, Power of Attorney and Declaration of Representative, with the form, if applicable and valid.

  2. The Files & Records Unit establishes the case in MEDS.

  3. Transfer the user fee after both cases are closed:

    1. Email *TE/GE-EO-Adjustments with subject line "User Fee Transfer" with a request to move the user fee noting:

      • Move user fee for [organization name] EIN [nn-nnnnnnn]:

      • From Form nnnn, EDS Case # nnnnnnnnn

      • To Form nnnn, EDS Case # nnnnnnnnn

      Note:

      If you don’t receive the new case information within five workdays of the request, tell your manager.

    2. Prepare the new case file by saving a copy of any pertinent documents and importing them in the new file.

  4. Close the original case or continue processing it as a related case, as appropriate. Close the incorrectly established case using closing code 30 (correction disposal) if you didn’t charge time to it. If you charged time to the case, close it using closing code 12 (other closure).

User Fees

  1. User fees generally apply to all EO determination letter requests. Rev. Proc. 2021-5, updated annually, lists the user fee schedule and guidelines, including refunds and user fee reconsideration requests.

  2. Campus Support processes initial user fee payments submitted with paper application forms and subsequent user fee payments. User fee payments for electronic forms are submitted through Pay.gov. User fee payments are processed through LINUS and transmit to MEDS and EDS. Payment amounts are noted on the request or other required form.

  3. Ensure the organization paid the correct user fee (verify on LINUS as necessary). If it didn’t:

    1. Request additional user fee amounts in an additional information request.

    2. Advise the organization to make a check or money order payable to "United States Treasury" and to write its EIN on it.

    3. Recommend, but don’t require, the organization to send a certified check or money order.

    4. Request a new user fee if MEDS/EDS indicates a dishonored (bounced) check (Dishonored Check Indicator = Y).

  4. Don’t approve or deny a case unless the organization paid the required user fee.

  5. Refund overpaid user fee amounts if the organization paid too much, regardless of how you close the case (IRM 7.20.2.3.8.2). See Rev. Proc. 2021-5, updated annually, for additional refund situations.

  6. If you approve a case (closing code 01, 06, or 09) after resolving user fee issues and the MEDS user fee field still shows an overpayment, underpayment, or dishonored check:

    1. Email *TE/GE-EO-Adjustments, using subject line "User Fee Indicator," with a request to remove the user fee indicator; include the MEDS case number and organization name in the email.

    2. Follow regular closing procedures after the Adjustments Unit removes the user fee indicator.

  7. See IRM 7.21.2, User Fees, for general user fee information.

Additional User Fee Payments
  1. Generally, the Processing & Support Unit identifies and processes additional user fee payments. If you are located in Cincinnati and receive a payment, take it to the Adjustments Unit with an EDS case printout.

  2. For employees not in Cincinnati, process any user fee payments you receive within 24 hours of receiving them per IRM 7.21.2.2, User Fee Payments, except:

    1. Don’t endorse the check using Campus Support endorsement.

    2. Send the checks and accompanying documents to Campus Support by overnight mail.

    3. Follow up within seven calendar days if you don’t receive an acknowledgment receipt.

    4. Document the CCR with the payment information.

User Fee Refunds
  1. Refund a user fee when:

    • The organization overpaid the required fee.

    • The fee was paid as a result of an IRS error.

    • The organization is already exempt (check IDRS early in case processing).

    • The organization is covered by a group exemption and doesn’t wish to apply for individual exemption (check IDRS early in case processing).

    • The IRS declines to rule on a the request in accordance with Section 3.02 of Rev. Proc. 2021-5, updated annually.

    Note:

    If the organization claims it’s due a user fee refund for other than the reasons listed above, see IRM 7.20.2.3.8.3, Reconsideration of User Fee.

  2. To initiate a user fee refund, when you close the case:

    1. Prepare Form 14268, User Fee Refund Request, and name it Form 14268 - User Fee Refund.

    2. Import Form 14268 into the MEDS Non-Disclosable folder.

    3. In MEDS, select Other Internal Forms for the Document Type and User Fee Refund Request for the Document Name. In Case Information, select Forward Form 14268-User Fee Refund for the Case Category.

      Note:

      The manager will checkout/edit Form 14268, digitally sign it, then check it back in so it can be signed by the Adjustments Unit Manager.

  3. If you refund a user fee for a case that wouldn’t generally receive a refund (for example, withdrawal or case closed FTE), write an addendum on the closing letter explaining why the user fee was refunded.

Reconsideration of User Fee
  1. The EO Determinations Quality Assurance (EODQA) Manager approves or denies requests for reconsideration of user fees (see Rev. Proc. 2021-5, updated annually).

    Exception:

    A group manager can approve a user fee reconsideration request based on IRS error by documenting the CCR. IRS errors may include a lost case or a case that IRS didn’t reopen when the organization timely submitted additional information. EODQA doesn’t review reconsideration requests based on IRS error.

  2. Consider an organization’s request for reconsideration of an additional user fee and recommend approving or denying it:

    1. Ensure an authorized person signed the request and that it details the reason for requesting a waiver (such as a chronology of events leading to the request).

    2. Consider all facts and circumstances for your recommendation and prepare Form 14269, User Fee Waiver Request, indicating why the request should be approved or denied.

    3. If your manager agrees with your recommendation, he/she digitally signs Form 14269 and forwards the relevant information to EODQA via email or a transmittal.

    4. The EODQA Manager reviews the request, documents agreement or disagreement with the recommendation, and returns the recommendation.

    5. Inform the organization of the decision.

      • If sending an additional information letter, include the decision in the letter.

      • If not sending an additional information letter and approving the request, call the organization to let it know we’re approving the request.

      • If not sending an additional information letter and not approving the request (or can’t reach the organization by phone for an approval), send Letter 4721 EO - User Fee Waiver Request - Granted/Denied.

    Note:

    Organizations don’t have protest rights for user fee waiver request decisions.

Adverse Determinations

  1. Adverse determinations include:

    1. Denials of exempt status

    2. Adverse positions on specific issues (for example, foundation classification)

      Example:

      An organization may receive a favorable determination on exempt status under IRC 501(c)(3) with an adverse foundation classification.

    3. Non-approval of miscellaneous determination requests (for example, IRC 4945(g) individual grant making procedures, unusual grants, IRC 4942 set-asides, etc.)

  2. If your case appears to be adverse, discuss the reasons for the adverse determination with your group manager within five workdays of case assignment or receipt of a response. If your manager concurs that an adverse determination is appropriate, proceed with the proposed adverse determination procedures and document the CCR that your manager agrees.

  3. Attempt to resolve potential adverse determinations as early as possible and at the lowest level.

  4. After your manager agrees, call the organization within five workdays of case assignment or receipt of a response and before you prepare the proposed adverse letter. (Discuss time extensions with your manager if you’re unable to contact the organization within five days.) Your manager may or may not participate in the call. Discuss:

    • Reasons for the proposed adverse determination

    • Description of the adverse process including any appeal rights and the appeals process

    • Any clarification of facts in the case, including activities and purposes

    • Possible alternatives to an adverse position when otherwise approving exemption (for example, an alternate foundation classification)

    • Other available options (for example, withdrawing request, opportunity to submit its position)

  5. If the organization:

    1. Has no additional information to provide, prepare a proposed adverse determination letter within 10 workdays of calling.

    2. Indicates it has additional information to support a favorable determination (its position), grant 14 calendar days to submit the information. If you don’t receive additional information within 14 days, prepare the proposed adverse determination letter within 10 workdays of the 14th day.

    3. Submits additional information, consider whether it supports a favorable determination. If so, follow regular case closing procedures within five workdays of receipt. If the information doesn’t change the proposed determination, prepare a proposed adverse determination letter within 10 workdays of receiving the information.

Proposed Adverse Determination Letters

  1. Prepare the appropriate proposed adverse letter:

    • Letter 4034, Proposed Adverse Determination Under Section 501(a)

    • Letter 1079, Exemption Determination with Adverse Issue

    • Letter 4786, Amendment Requests, Foundation Follow-ups, and Section 508 (Private Foundation) Termination Requests Adverse

    Note:

    If there’s a valid Form 2848 or Form 8821 for the case, complete Letter 937-A, Transmittal of Information to Power of Attorney, and import it into the Working folder. Name the letter FinalLetter-POA. Select Final Letter - POA for the Document Type and Document Name when importing.

  2. Follow the general drafting rules and procedures in IRM 7.28.4, Public Inspection of Written Determinations under IRC 6110.

    Exception:

    Don’t use a legend format when preparing Letter 1079 or Letter 4786 for a foundation classification determination. Letter 1079 and foundation classification determination letters are subject to public inspection under IRC 6104.

  3. Generally, follow the format below for the body of the letter. (Some sections may not apply based on the case’s facts and circumstances.)

    Letter section General drafting guidelines
    Issues
    • Post issue(s) as a question.

    • List separate issues if more than one reason or issue for the denial.

    Facts
    • State how formed (corporation, trust, association).

    • State purposes (normally as stated in the organizing document).

    • State any governance issues (for example, from the bylaws) that affect exemption and/or classification.

    • Summarize the relevant case facts. (Generally, don’t include correspondence dates.)

    • If the organization has a mix of qualifying and non-qualifying activities, discuss their relative significance, preferably in percentages.

    • Describe proposed and/or actual income and expenses.

    Law
    • Cite the most pertinent law supporting the adverse position as well as any law cited by the organization. (IRM 7.28.4 discusses cite listing order.)

    • Cite the Code and Regulations verbatim, partially, or paraphrased.

    • Summarize revenue rulings, revenue procedures, and court cases.

    Application of law
    • Describe how the organization’s situation is similar or dissimilar to the situation described in each law citation and explain why the organization fails to meet the requirements of its request.

    • If there’s a mix of qualifying and non-qualifying elements, discuss all the activities and describe why the non-qualifying activities cause the organization to fail to meet the requirements of its request (for example, non-qualifying activities are substantial, etc.).

    Organization’s position
    • Summarize the organization’s reasoning or law it believes is applicable to its case, if provided.

    Our response to its position
    • Directly address federal law if provided by the organization.

    • Explain whether the IRS agrees or disagrees with the organization’s position (if provided) and why.

    Conclusion
    • Summarize why the organization doesn’t qualify for exemption or the adverse issue.

    • Concisely answer the question(s) in the Issues section of the letter.

Proposed Adverse Case Closing

  1. To close a proposed adverse determination:

    1. Save the proposed adverse letter (and Letter 937-A, if there is a valid POA) using the format EIN followed by the letter number.

      Example:

      nn-nnnnnnn Letter Number

    2. Import the letter as a Word document into the MEDS Non-Disclosable folder.

    3. Complete Form 14280, EO Determinations Checklist-Denials, and import into the MEDS Non-Disclosable folder.

    4. Enter closing data in MEDS, including proposed filing requirements (for example, 1120, 990 - 09, 990-PF for adverse PF status, etc.); Determination Status 70 (Denied) or 01 (Approved); Deductibility Code 2 or 1, etc; NAICS and NTEE codes.

      Note:

      Enter formation date for effective date if Determination Status is 70.

      Reminder:

      Do not make any updates in EDS.

    5. Select Mandatory Review in MEDS (in the File drop down menu) and select the appropriate mandatory review type. Update case to Status 74PC to submit to the group manager.

  2. If the organization submits a protest to the adverse determination letter, forward the protest to EODQA and notify the reviewer. After reviewing the protest, the reviewer may return the case to you if the protest presents new or revised facts or raises arguments you haven’t addressed. If the reviewer returns the protest to you, review the protest to determine whether it changes the initial determination and take the following actions:

    If Then
    The protest contains information allowing the case to be approved Approve the case following normal case processing procedures and send the case back to QA for review before closing (IRM 7.20.2.5.4).
    The protest requires additional issue development Follow procedures in IRM 7.20.2.3.4 to request additional information. Review the additional information to determine if the case should be processed as an approval. If the additional information doesn’t change the determination, prepare a revised proposed adverse letter.
    The protest doesn’t change the determination In general, prepare a rebuttal letter, import it into the MEDS Non-Disclosable folder, and send the case to EODQA. Do not prepare a legend or redacted copy of the letter. In rare instances where the protest provides significant new facts or law but doesn’t change the determination, prepare a revised proposed adverse letter incorporating the new information and providing a new 30-day protest period (IRM 7.20.2.4).

    Note:

    Consider all facts and circumstances when determining if the protest should be addressed in a rebuttal letter or a revised proposed adverse letter, consulting the group manager and EODQA, as necessary.

Case Closing

  1. The procedures listed in this section generally apply to all case closings. Procedures for specific types of closings (other than adverse closing) follow in subsequent subsections.

    Note:

    See also IRM 7.20.2.4.2, Proposed Adverse Case Closing, for closing adverse determinations

    .

  2. Prepare a case for closing when:

    1. You have sufficient information to make a determination.

    2. The organization failed to respond to an information request by the due date (failure to establish).

    3. The organization withdrew its request (withdrawal).

    4. Other circumstances necessitate closing the case (other closing).

  3. Accurately and completely document the CCR. Ensure you:

    1. Recorded all actions on the case including, but not limited to, case assignment, case review, letters prepared/mailed, follow up dates, responses received, telephone contacts, delays in processing beyond IRM time frames, research completed, group manager’s significant involvement, and reasons for excessive or unusual time.

    2. Recorded the total time spent on the case on the CCR as well as in MEDS, WebETS, and the WebETS attachment when you close the case.

  4. Prepare the appropriate determination letter following procedures in IRM 7.22.4 .

  5. Prepare or complete necessary forms (for example, Form 2363-A, Request for IDRS Input for BMF-EO Entity Change, Form 5666, TE/GE Referral Information Report, Form 12412, etc.). Import the forms into the Non-Disclosable folder. Use the form number as the file name and select the appropriate case category. For example Form 2363-A should be named Form 2363-A and the *Forward Form 2363-A Case Category should be selected.

  6. For MEDS cases:

    1. Move any documents in the MEDS New Documents folder to the appropriate MEDS folder.

    2. Move any documents (other than a final letter and related Letter 937-A not going to QA) in the MEDS Working folder to the appropriate MEDS folder.

    3. Determine and enter the appropriate closing code.

    4. Input closing information on the Case Information and EO Closing Data screens (do not enter closing letter number). Hit OK to push update to EDS.

    5. Update the case to Status 74PC (Awaiting Managerial Review – Proposed Closure). Verify the case was approved for closure (event code 74PC BR). If not, click the BRE Results folder. Check the Summary Messages folder and correct any errors listed. Close the case again and verify the closure was approved.

    Note:

    See Document 6379, Information Systems Codes FY 2021 Quick Reference for EO Employees (updated annually), for a complete list of EO system and BMF codes. Also see Exhibit 7.20.2-3, Common Case Closing Requirements.

    Note:

    Do not enter NAICS/NTEE code if using closing code 03, 04, 12, or 30.

Requesting Administrative Files

  1. When you process determination letter requests, you may need to review or secure an administrative file. Open cases are stored at an IRS facility in Ogden. Closed EO Determinations case files are stored:

    • On DVD

    • Electronically in MEDS

    • In hard copy at the Federal Records Center

    • At an IRS facility in Ogden, UT

  2. Research MEDS to determine whether the file is available electronically. If not, prepare and email Form 14264, Request for EP/EO Administrative File, to *TEGE Determinations Processing.

    Note:

    Some case documents were scanned into MEDS after case closing. You may need to request hard copies of documents if you are unsure if you have a complete administrative file.

  3. Forward any information you receive on a closed case to the Correspondence Unit for review.

Form 990-Series Returns

  1. Exempt organizations, unless specifically excepted, must file an annual information return or notice on Form 990-PF, Form 990, Form 990-EZ, or Form 990-N.

  2. Don’t solicit an annual return during the determination process. However, if you receive one, check IDRS. If you can verify the return was posted, no additional action is needed. If you can’t verify the return was posted:

    1. For a return received in the mail, date stamp the return (based on the envelope postmark date). If received by email or fax, print a copy (include a copy of the email or fax cover sheet showing the date submitted).

    2. Place paper form in designated basket in the Cincinnati POD (when next in office) or mail to the Cincinnati POD.

    3. Document the CCR.

  3. If the organization sent Form 990(s) with the application (for example, you see a non-scannable document in MEDS file or copies scanned into MEDS):

    • Move any scanned copies into MEDS Non-Disclosable folder.

    • Name it Form 990.

    • Print a copy of Form 990 and place it in the designated basket in the Cincinnati POD (when next in office) or mail to the Cincinnati POD.

Operations Assistance Request (OAR)

  1. The Taxpayer Advocate Service (TAS) uses the Operations Assistance Request (OAR) process to refer cases to EO Determinations when TAS lacks either the statutory or delegated authority to resolve an organization’s problem. TAS uses Form 12412, Operations Assistance Request, to initiate the OAR process.

  2. A designated EO TAS Liaison receives, reviews, and processes OARs. If an OAR relates to an assigned open application, the TAS Liaison assigns the OAR to the employee assigned the case, by emailing him/her Form 12412 and other pertinent information.

  3. If you receive an OAR on a case:

    1. Use the TAMIS # (from Form 12412) in the subject line of all emails to the TAS caseworker and to the TAS Liaison.

    2. Email a copy of all correspondence you send to the organization to the TAS caseworker.

    3. Negotiate response and follow up dates with the TAS caseworker.

    4. Communicate directly with the TAS caseworker in resolving issues (document the TAMIS #, communications, and communication outcomes on the CCR).

    5. Negotiate new time frames as necessary (don’t allow OAR time to expire) and notify the TAS Liaison by email of revised, agreed upon expiration dates.

    6. Notify the TAS Liaison if the case is transferred.

  4. When you close a case with an OAR:

    1. Complete Form 12412, Sections V and VI (page 2).

    2. Import the OAR (including completed Form 12412 page 2) into the MEDS Non-Disclosable folder.

    3. In Case Information in MEDS, select OAR for the Case Category.

    4. The TAS Liaison will retrieve the completed OAR and determination letter from MEDS when the case is closed.

    5. Import a copy of the OAR in the Non-Disclosable section of the case file.

    6. Negotiate a new expiration date (two to three weeks from the date of closing) if the OAR is expired or expiring shortly after closing.

    7. Notify the TAS Liaison if the case will not be closed directly (for example, case is subject to mandatory review).

Taxpayer Advocate Orders (TAO)
  1. When TAS determines that TE/GE isn’t timely working on an issue for which TAS has issued an OAR, they may issue a Taxpayer Advocate Order (TAO) instructing TE/GE to act immediately to resolve the issue.

  2. If you receive a TAO directly from TAS, forward it immediately to the Area Manager (cc your manager).

Approvals

  1. Follow these procedures in addition to case closing actions in IRM 7.20.2.5, Case Closing.

  2. For a case closed in any status where a risk is taken and not resolved in the Disclosable section of the file, complete Form 14261, Memorandum to File-EO Determinations Case Closing, and import it into the MEDS Non-Disclosable folder. Documentation should include a full description of the issue, the risk, and rationale for accepting the risk.

  3. For an I case, generally, prepare Letter 947, 948, or 1076. See IRM 7.20.3 for approval letters for A and P cases.

  4. Enter closing information (filing requirements, closing code, etc.) in MEDS. In the rare instance that there is a paper case, enter closing information in EDS.

    Note:

    R cases are closed using closing code 01. Prepare Form 2363-A if BMFOLO changes are needed. Import the form into the Working folder. Name it Form 2363-A and select the Case Category *Forward Form 2363-A.

  5. Enter a National Taxonomy of Exempt Entities (NTEE) code as selected by the applicant on the application or based on the primary activity of the organization. See www.nccs.urban.org for an NTEE code list. NTEE code format is a letter generally followed by two numbers (for example, B82).

    Note:

    Be careful when you select the NTEE code. The IRS Statistics of Income (SOI) Program, the Urban Institute, GuideStar, various grant makers, and many other public and private-sector entities use the NTEE coding structure as a source of data.

  6. Enter the NAICS code based on the selected NTEE code. Each NTEE code has a related North American Industry Classification System (NAICS) code. NAICS code format is 6 digits. Generally, use the first three digits followed by 000. EDS may or may not accept NAICS codes that do not end in 000. NAICS codes are listed with the related NTEE codes on www.nccs.urban.org.

    Note:

    If MEDS and/or EDS won’t accept a code, select the next best code for the organization.

Failure To Establish (FTE)

  1. Follow these procedures in addition to case closing actions in IRM 7.20.2.5, Case Closing.

  2. If you’ve attempted to secure additional information from an organization and haven’t received it, close the case as failure to establish (FTE).

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. For all cases (I, A, and P), generally, prepare Letter 1314 using the appropriate selective paragraph(s).

  4. Enter the appropriate filing requirements in the letter and enter closing information (filing requirements, closing code, etc.) in MEDS. Common filing requirement entries include:

    • For non-exempt corporations or associations, enter Form 1120.

    • For non-exempt trusts, enter Form 1041.

    • For an organization that is currently exempt, enter Form 990 or Form 990-PF in the letter only. (Check the filing requirement in the current determination letter.)

    • For a church, no entry is required.

  5. Use closing code 11 (Failure to Establish). If case is closed in closing code 11, generally, enter Determination Code of 71.

    Exception:

    Close churches, automatically revoked organizations, currently exempt organizations, A and P cases, and other cases where you don’t want to change IDRS information using closing code 12 (Other). Don’t enter NAICS/NTEE codes.

  6. Complete Form 12412, Sections V and VI if there’s an OAR on the case, indicating the case has been closed FTE.

Withdrawals

  1. An organization may withdraw its determination letter request (in writing) at any time before a determination letter or proposed adverse determination letter is issued. An authorized person must sign the request. The IRS keeps the application and all supporting documents.

    Note:

    A person authorized to represent the organization on Form 2848 can’t sign a withdrawal request. Form 8821 appointees also can’t sign a withdrawal request.

    Note:

    Generally, the user fee will not be refunded. See Rev. Proc. 2021-5, updated annually.

  2. Don’t directly or indirectly say or do anything that may be interpreted as coercing or compelling a withdrawal of an application. However, you can discuss withdrawal as an option when appropriate (for example, when proposing an adverse determination, see IRM 7.20.2.4, Adverse Determinations). Document the discussion in the CCR. When discussing, advise the organization that we don’t refund the user fee (if applicable) and will stop processing the request.

  3. Prepare Letter 2244 (I case) or Letter 4785 (A or P case). Add an addendum if refunding the user fee.

    Reminder:

    Don’t prepare a letter for withdrawing a case if an organization withdraws one form to submit another (for example, change from Form 1023 to Form 1024 or Form 1024-A).

  4. If the organization withdraws its application because it’s already exempt under that subsection, prepare Letter 5239, close using closing code 12 (Other), and initiate a user fee refund.

  5. If the organization is currently exempt and withdraws its request for a change in subsection, add an addendum to Letter 2244 indicating its exemption under IRC 501(c)(X) is still in effect.

  6. Prepare Form 2363, Master File Entity Change, to establish the appropriate filing requirement(s) if the withdrawing organization isn’t exempt and has been or is operational and appears to have taxable income. Import the form into the Working folder. Name it Form 2363-A and select the Case Category *Forward Form 2363-A.

    Note:

    The filing requirement for a homeowners’ association electing to file Form 1120-H is 1120:10.

  7. Close withdrawals in closing code 04. Don’t enter NAICS/NTEE codes.

Managerial Review and Return of Cases

  1. The group manager has three workdays to review additional information requests and provide any feedback on the letter.

    Note:

    The group manager may designate an employee to help review information requests and cases submitted for review, including returning cases, as necessary.

  2. The group manager has five workdays from submission (10 workdays for adverse determinations) to review a proposed case closing and either:

    • Approve the case as submitted.

    • Return the case for procedural errors or further technical development.

  3. Group manager: if returning the case, identify corrections or needed development on a feedback comment sheet and return the case in Status 53.

  4. Specialist:

    1. Review the manager’s notes or the feedback comment sheet.

    2. If the case wasn’t returned in Status 73/53, promptly correct and resubmit to the manager (typically the same day).

    3. If case was returned in Status 73/53, take the necessary actions within five workdays.

    4. Resubmit the case for closure when complete.

    5. Discuss any disagreements or questions regarding the feedback with your group manager before preparing any written disagreement.

Commonly Used Forms

  1. See the below table for forms commonly used in the determination letter process.

    Form Description/Use
    Form 1725, Routing Slip Use to send papers, brief messages, or instructions internally (also known as a buck slip).
    Form 2363, Master File Entity Change Use to make changes (names, addresses, dates, etc.) to the Business Master File (BMF) and Individual Master File (IMF). Completed forms are forwarded to the Processing & Support Unit for input into IDRS.
    Form 2363-A, Request for IDRS Input for BMF-EO Entity Change Use to establish or change the EO sub-module or entity information on the Business Master File (BMF), including changes to the EO sub-module or Master File entity when EDS doesn’t permit the necessary information (for example, group rulings and IRC 507(b)(1)(B) cases). Completed forms are forwarded to the Processing & Support Unit for input into IDRS. See IRM 25.7.1 for help to complete Form 2363-A.
    Form 2848, Power of Attorney and Declaration of Representative Used to designate individuals to represent an organization.
    Reviewer’s Memorandum Prepared by EODQA when returning a case to a group or making an advisory on a case.
    Form 5457, Response to Reviewer’s Memorandum - TEGE Prepare to respond to an EODQA memo.
    Form 5464-A, Case Chronology Record (CCR) Use to document case actions.
    Form 5666, TE/GE Referral Information Report Use to transmit a referral to TE/GE CP&C.
    Form 14261, Memorandum to File-EO Determinations Case Closing Use to document issues and resolutions (and risks taken) on cases being closed.
    Form 14263, Request for TEDS Case Establishment Use to request a case establishment.
    Form 14264, Request Exempt Organizations Administrative File Use to request an administrative file on a closed case from Processing & Support Unit.
    Form 14268, User Fee Refund Request Use to process request for refund of user fee paid.
    Form 14269, User Fee Waiver Request Use to process request for waiver of user fee paid.
    Form 14271, EO Determinations EIN Merger Memo Use to request consolidation of two (or more) EIN accounts assigned to one entity.
    Form 14280, EO Determinations Checklist - Denials Use to document steps taken in cases involving denial of exempt status.

Commonly Used Letters

  1. See below table for commonly used I case letters. See IRM 7.20.3, Processing Foundation Classification and Miscellaneous Requests, for commonly used A and P case letters. See IRM 7.20.9, Processing Form 1023-EZ, for Form 1023-EZ processing letters.

    Letter Description/Use
    Letter 937-A, Transmittal of Information to Power of Attorney Letter used when there is a valid Form 2848 or Form 8821 to send a copy of a letter to the representative.
    Letter 947, 501(c)(3) Exemption With Definitive Ruling of Public Charity Status Determination letter recognizing an organization as exempt from federal income tax under IRC Section 501(c)(3) as a public charity.
    Letter 948, Determination Letter Recognizing Exemption Under IRC 501(a), other than IRC 501(c)(3) Determination letter recognizing an organization as exempt from federal income tax under IRC Section 501(a) of the Internal Revenue Code (other than IRC Section 501(c)(3)).
    Letter 948-E, Determination Letter for Organizations Eligible Under the Optional Expedited Process Determination letter recognizing an organization that participated in the optional expedited process as exempt under IRC Section 501(c)(4).
    Letter 1076, 501(c)(3) Exemption –Classified as a Private Foundation Determination letter informing an organization that it is exempt from federal income tax under IRC Section 501(c)(3) and classified as a private foundation or private operating foundation.
    Letter 1079, Exemption Determination with Adverse Issue Letter informing an organization that it is exempt from federal income tax under IRC Section 501(a) but specifying the organization did not meet the requirements for a requested foundation classification, Form 990 filing exception, or effective date of exemption, or other adverse issue.
    Letter 1312, Request for Additional Information Letter used to request additional information needed to make a determination.
    Letter 1314, EO Determination Request Closed - Failure to Establish Letter used to inform organization that exemption application will be closed for failure to supply requested information.
    Letter 2244, Withdrawal Letter Letter to acknowledge withdrawal of an application for exemption.
    Letter 4034, Proposed Adverse Determination Under Section 501(a) Proposed adverse letter issued by Exempt Organizations when determining that an applicant does not qualify for exemption under IRC Section 501(a).
    Letter 4760, Information Added to Administrative File Letter to inform the organization that we printed its Articles of Incorporation from the state website or information from its website and added it to the case file (which is available for public inspection).
    Letter 5228, Optional Expedited 501(c)(4) Processing Letter used to offer optional expedited process for applicant for IRC Section 501(c)(4) status.
    Letter 6392 , 9100 Effective Date Letter sent to an organization requesting an earlier effective date and the request isn’t granted because the organization didn’t establish that it met the criteria for relief under Treasury Regulation Section 301.9100-3.

Case Assignment Guide (CAG) Case Grading Criteria Matrix

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

EO Determinations Case Assignment Guide (CAG) Summary

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Common Case Closing Requirements

MEDS and EDS Master File/Closing Information Requirements

Closing Requirement General Guidelines Common (or Uncommon) Codes
Subsection Requires two digits.
  • 40: Apostolic organization

  • 80: Farmers’ cooperative (exempt)

  • 90: non-exempt, split-interest trust

  • 91: NECT classified 509(a)(3)

  • 92: NECT treated as PF

Accounting period Enter month fiscal year ends. 01-12
NAICS/NTEE (Taxonomy) Enter most appropriate codes. See www.nccs.urban.org.

Note:

Don’t enter when using closing code 03, 04, 12, or 30.

Closing Code/Status (EDS) Enter proposed closing code.
  • 01: Approved (pre-written or composed questions used)

  • 04: Withdrawn by T/P

  • 06: Merit Closure No Contact

  • 09: Merit Closure (phone call or only streamline development questions)

  • 11: Failure to Establish

  • 12: Other

  • 30: Correction Disposal (cannot charge time)

  • 40: Proposed Adverse Determination

Specialist T# Enter T# of employee closing the case.  
Hours Enter total hours charged to the case. MEDS automatically updates.
Case Grade Verify correct case grade. 11, 12, or 13
Filing Requirement (other than Form 990/990-EZ/990-N) Enter filing requirements if employees indicated or filings required other than Form 990/990-EZ/990-N.
  • 941: 01: Employees indicated

  • 1120: 01: FTE/Adverse corporations or associations

  • 1120: 20: Approved IRC 521

  • 1041: 01: FTE/Adverse trust

  • 1065: 01: Approved IRC 501(d) or FTE/Adverse multi-member LLCs

  • 940: 1: Employees indicated (non-501(c)(3)

  • 990-T: 01: UBI indicated

  • 990-PF: 01: Private foundation

Filing Requirements (Form 990, 990-EZ or 990-N) Enter Form 990 filing requirement as appropriate.
  • 01: Gross receipts > $50,000

  • 02: Gross receipts =< $50,000

  • 06: Church

  • 09: FTE/Denied

  • 13: Religious organization not required to file (for example, integrated auxiliary)

  • 14: Affiliate of a governmental entity not required to file (for example, RP 95-48)

Employment Code Enter "W" for 501(c)(3) organizations; otherwise, generally leave blank.  
Classification Code Enter most applicable code. See common codes; for unlisted subsections, generally, enter "1."
  • 501(c)(3):

  • 1: Charitable

  • 2: Educational

  • 3: Literary

  • 4: Prevent cruelty to animals

  • 5: Prevent cruelty to children

  • 6: Public safety

  • 7: Religious

  • 8: Scientific

  • 501(c)(4):

  • 1: Civic league

  • 2: Local assn. of employees

  • 3: Social welfare

  • 501(c)(5):

  • 1: Agricultural

  • 2: Horticultural

  • 3: Labor

  • 501(c)(6):

  • 1: Board of trade

  • 2: Business league

  • 3: Chamber of commerce

  • 4: Real estate board

  • 501(c)(12):

  • 1: Benevolent life insurance assn.

  • 2: Mutual ditch/irrigation co.

  • 3: Mutual or coop phone co.

  • 4: Mutual or coop other

  • 501(c)(13):

  • 1: Burial assn.

  • 2: Cemetery company

Determination Code Enter correct determination code.
  • 01: Approved (unconditional)

  • 70: Denied

  • 71: Failed to Establish

Effective Date Enter YYYYMM format. (Generally the original effective date of exemption. See IRM 7.20.4.2 for effects of automatic revocation.)  
Affiliation Code Must enter 3. Complete Form 2363-A to update to other than 3.
  • 3: Independent organization

  • 6: Central organization (non-church)

  • 8: Central organization (church)

  • 9: Subordinate

Ruling Date Enter YYYYMM format. (Generally the original ruling date of recognition of exemption. See IRM 7.20.4.2 for effects of automatic revocation.)  
Foundation Code Enter two digit foundation code.
  • 02: exempt operating foundation

  • 03: private operating foundation

  • 04: private (non-operating) foundation

  • 10: 170(b)(1)(A)(i)

  • 11: 170(b)(1)(A)(ii)

  • 12: 170(b)(1)(A)(iii)

  • 13: 170(b)(1)(A)(iv)

  • 15: 170(b)(1)(A)(vi)

  • 16: 509(a)(2)

  • 18: 509(a)(4)

  • 21: 509(a)(3) Type I

  • 22: 509(a)(3) Type II

  • 23: 509(a)(3) Type III funct. integrated

  • 24: 509(a)(3) Type III non-funct. integrated

  • 25: 170(b)(1)(A)(ix)

Advance Ruling Ends Enter YYYYMM format. (You may need to prepare Form 2363-A to make a needed update.) 999999: To clear a date
Deductibility Code Enter appropriate deductibility code.
  • 1: Contributions deductible

  • 2: Contributions not deductible

  • 4: Contributions deductible under Treaty provisions

Deductibility Year Enter deductibility year (for deductibility code 1 or 4).  
Entity Type Enter type of legal formation.
  • 1: Corporation

  • 2: Trust

  • 3: Cooperative

  • 5: Association

  • 6: NECT

Pension Plan Enter whether applicant has a pension plan.
  • 1: Yes - organization has pension plan

  • 2: No - organization does not have pension plan

Hospital Indicator Update hospital indicator (subject to IRC 501(r)) as necessary. EDS defaults to indicator "00."
  • 00: Non-Hospital (default)

  • 01: 501(c)(3) Hospital subject to 501(r)

  • 02: Fdn Status 12 - Non-Hospital

  • 99: Remove 01 or 02 Hospital Indicator