7.20.2 Determination Letter Processing of Exempt Organizations

Manual Transmittal

October 22, 2015

Purpose

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

Material Changes

(1) Substantially revised and formalized case processing procedures and incorporated procedures in: Interim Guidance Memoranda TEGE-07-0714-0017, Interim Guidance on Processing Form 1023-EZ, TEGE-07-0315-0006, Streamlined Processing Guidelines for All Cases, TEGE-07-1014-0027, Interim Guidance for Determination Letter Request Case Designation and Processing, TEGE-07-0915-0022, Updated Procedures for Requesting Additional Information, and TEGE-07-1214-0030, Interim Guidance on Processing for Section 501(c)(3) Applications Involving Potential Political Campaign Intervention.

(2) Removed all procedures related to screening and secondary screening, as well as accelerated and intermediate processing and suspense.

(3) Revised topics on effective date considerations, user fees, and case file assembly.

(4) Incorporated editorial changes throughout the IRM.

Effect on Other Documents

This supersedes IRM 7.20.2, dated July 8, 2014.
This incorporates Interim Guidance Memoranda TEGE-07-0714-0017, Interim Guidance on Processing Form 1023-EZ, TEGE-07-0315-0006, Streamlined Processing Guidelines for All Cases, TEGE-07-1014-0027, Interim Guidance for Determination Letter Request Case Designation and Processing, TEGE-07-0915-0022, Updated Procedures for Requesting Additional Information, and TEGE-07-1214-0030, Interim Guidance on Processing for Section 501(c)(3) Applications Involving Potential Political Campaign Intervention.

Audience

Tax Exempt and Government Entities
Exempt Organizations

Effective Date

(10-22-2015)

Tamera L. Ripperda
Director, Exempt Organizations
Tax Exempt and Government Entities

Overview

  1. 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. Generally, organizations submit applications for tax-exempt status and other miscellaneous determinations (Form 1023, Form 1024, Form 1028, Form 8940, and other letter applications) to Cincinnati Submission Processing Center (CSPC).

  3. CSPC processes the user fee payment in the Letter Information Network and User Fee System (LINUS) and scans the application/request into the Tax Exempt Determination System (TEDS). TEDS transmits the information to the Employee Plans/ Exempt Organizations Determination System (EDS).

    Note:

    EDS is the system of record for EO Determinations cases.

  4. CSPC sends open hard copy case files to an IRS facility in Florence, KY.

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

Other References

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

    • IRM 7.20.1, Exempt Organization 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 Emerging Issues, describes EO Determinations processing procedures for combatting terrorism and the procedures for elevating issues to the Emerging Issues Committee.

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

    • IRM 7.21, Exempt Organizations Determinations Processing, describes EP/EO Determinations Processing Unit’s various roles and procedures.

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

    • IRM 7.25Exempt Organizations Determinations Manual, provides technical information related to exemption under IRC 501 and IRC 521.

    • IRM 7.26, Private Foundations Manual, provides technical information on foundation status for organizations described in IRC 501(c)(3).

    • IRM 7.27, Exempt Organizations Tax Manual, describes tax issues for exempt organizations including UBI and excise taxes.

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

Types of Determination Cases

  1. A determination letter 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.

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

    • 1023 (all versions)

    • 1024

    • 1028

    • Letter request

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

    • Letter request

    P Request for voluntary termination of private foundation status (e.g., under IRC 507(b)(1)(B)).
    • 8940

General Case Processing Considerations

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

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

    1. Research the Secretary of State’s website (in which the organization appears to be incorporated) (e.g., to clarify the formation date).

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

    3. Conduct internet research for general information (e.g., 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 IRM 7.25, Exempt Organizations Determinations Manual, for technical information on exemption under IRC 501.
    See IRM 7.26, Private Foundations Manual, for technical information related to foundation status 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 (e.g., when an organization changes legal form).

  2. To be recognized as exempt from its date of formation, an organization applying for exemption must:

    1. Usually file its application for exemption within 27 months from the end of the month it was legally formed.

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

    3. Not have failed to file required Form 990-series returns or notices for three consecutive years.

  3. Generally, organizations that don’t file within 27 months of formation or don’t request and meet relief requirements are recognized as exempt from the date they file their application (see Rev. Proc. 2015-9; IRC 508(a) and IRC 505(c) and their related regulations; and 26 CFR 301.9100-2).

    1. An organization applying for exemption under IRC 501(c)(3), IRC 501(c)(9), or IRC 501(c)(17) may request relief from IRC 508(a) or IRC 505(c) requirements (see 26 CFR 301.9100-3).

      Caution:

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

    2. Certain 501(c)(3) organizations (including churches, integrated auxiliaries, small public charities, etc.) are excluded from the 27-month notice requirement. See IRC 508(c) and its related regulations for the specific exclusions.

      Note:

      An organization that meets an IRC 508(c) application for exemption filing exclusion may still be subject to automatic revocation.

    Exception:

    Special rules apply to organizations described in IRC 501(c)(29).

  4. The filing date is either the:

    • Application’s envelope stamped postmark date. If the envelope isn’t postmarked or the postmark/fax date is illegible, the filing date is the date the IRS stamps the application "received."

    • Date the IRS received the application by fax.

    Note:

    If an application is returned because it’s substantially incomplete (a case isn’t established), the filing date is the date the organization resubmits a complete application and IRS accepts it for processing.

    Note:

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

  5. 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.

  6. An organization that wasn’t described in any IRC 501(c) subsection 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 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 Section 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."

  7. An organization formed as a for-profit corporation or for-profit limited liability company (LLC) that changes to a non-profit entity is generally granted exemption as of the date it was formed as a non-profit entity, as long as it meets all other exemption requirements. 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.

    Note:

    This also applies to a IRC 501(c)(4) mutual benefit organization formed in a state that requires it to be formed as a public benefit organization (e.g., California).

  8. 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 (e.g., while operating as an unincorporated association) and may affect whether an organization's wants recognition for that period (see IRM 7.20.4.2, Automatic Revocation).

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

    1. Determine the effective date based on when the organization’s purposes and activities changed and the organizational document was amended to meet any organizational test requirements.

    2. Or, the organization may agree to exemption under the new subsection effective as of the filing date of the new application.

    3. Discuss effective date options with the organization and secure agreement to the date in writing.

    Note:

    Include an addendum 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 on EDS Closing Form 8670.

  10. A tax-exempt organization that changes legal form must submit a new application for exemption (see Rev. Rul. 67-390):

    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 (see IRM 7.20.2.2.2, Employer Identification Numbers).

  11. If 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 (see IRM 7.20.2.4.

  12. See Rev. Proc. 2015-9 (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 (see 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 phone.
  3. Don’t approve or deny an application until the organization provides a valid EIN.

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

    1. Research IDRS for all EINs (e.g., 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, attaching the applicable IDRS research prints.

  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 (i.e., state issues a new charter)

    4. Corporations that change 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 (e.g., it is listed as two separate entities listed on the Secretary of State 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.

    Reminder:

    A tax-exempt organization that changes legal form must submit a new application for exemption.

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

    1. Correct the EIN on TEDS (corrections in TEDS will transmit to EDS) or EDS (cases owned by 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).

    3. Generate and use a new Application Identification Sheet (AIS) (TEDS cases).

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

Case Grades

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

    Note:

    The Case Grading Criteria Matrix is what we use 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 cases requesting expedited handling. Work cases that meet expedited handling first (see IRM 7.20.2.3.1).

  2. Document all case actions (including telephone calls) on a case chronology record (CCR) when you do the action (or as soon after as feasible). Complete all applicable fields. For cases not worked in TEDS, prepare Form 5464-A, EP/EO Case Chronology Record.

  3. Create a CCR entry on the day the case is assigned to you.

    Note:

    For cases worked in TEDS, TEDS automatically generates an assignment entry.

  4. Within five workdays of assignment, review the case and complete the actions in this subsection.

  5. For all cases, check the names and addresses of individuals and organizations listed in the request against the Comprehensive List of Terrorists and Groups (CLTG). 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.

  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

      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’ll meet the requirements of its requested subsection (Rev. Proc. 2015-9, updated annually).

    Reminder:

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

    Note:

    Review and process applications for tax-exempt status under IRC 501(c)(3) that indicate the organization may be involved in political campaign intervention following the procedures in this IRM. No special procedures apply.

  7. If the case is incorrectly graded, 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 TEDS (or EDS if working hard copy case).

    3. Correct the case grade (manually) if working from a file folder with an identification label.

    4. Take any other actions as discussed with your manager (e.g., 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 section of the TEDS case file or print and place it in the case file for scanning.

  9. For all I cases, see IRM 7.20.4.2, Automatic Revocation, to determine what actions to take if automatic revocation is correct or required or if you need to take actions to prevent erroneous automatic revocation.

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

    Note:

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

    Reminder:

    Correct errors for TEDS cases on the TEDS Entity Data and Case Information screens and create a new AIS with the updated information. Click "OK" to push your updates to EDS. (Purge the incorrect AIS.)

  11. Verify the case was established correctly (form number, subsection, type of request, etc.). Correct if necessary, including establishing a new case if appropriate (see IRM 7.20.2.3.4, Case Establishment (EDS)).

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

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

    1. Print and add the information to the case file.

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

    3. Prepare the case for closing.

  14. If you need additional information to make a determination, see IRM 7.20.2.3.2.

  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 (Letter 1312 asks only approved streamline questions (see IRM 7.20.2.3.2) 303-0999 Streamline (list collective time)
    Development (all other cases) 130-0999 [Case Name] (list individually)
  16. See IRM 7.20.2.5.3, Operations Assistance Request (OAR), if there is an OAR on the case.

  17. In general, import as many documents as possible into TEDS during case processing.

    Exception:

    Do not import any closing letters into TEDS.

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. 2015-4, updated annually. Organizations must include a compelling reason for IRS to process their application ahead of others. We generally grant expedited handling 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 Unit generally assigns proposed expedite cases equally among the individual groups’ Status 75 inventories. Managers should assign expedited handling requests to specialists within two workdays of the Status 75 date.

  5. Once assigned:

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

    2. Determine whether the request meets expedited handling criteria.

    3. Update the Expedite Reason Code in TEDS (TEDS case).

    4. Document your actions on the CCR (including why a case doesn’t meet criteria).

    5. Work the case (recommend merit approval or request additional information).

    6. If the case meets the criteria for expedited handling, put the case in pink folder to identify it as expedited.

    Note:

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

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 you don’t need to make a determination.

    Reminder:

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

  3. Prepare Letter 1312, Additional Information Request, using appropriate approved streamline questions, Letter 1312 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, and allow the organization 45 days to respond as the letter indicates (see IRM 7.20.4, Automatic Revocation and Other Special Determination Issues).

    Note:

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

  4. Complete the letter using:

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

    • Your group EEFax number (recommended) or other office fax 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 within three workdays.

  6. Call an authorized contact for the organization (see IRM 7.20.1.7) before you mail the letter and:

    1. Explain that you’ve been assigned the request.

    2. Advise that you’re mailing a letter requesting information today with a response due on [give response due date].

    3. Verify the organization’s correct mailing address.

    4. Ask them to respond by the due date to avoid you closing the case without a determination or a user fee refund.

    Note:

    You can also discuss case issues with the organization during the call, if desired.

  7. If no answer, leave a message including the above information (disclosure rules apply, see IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail).

  8. Mail the letter. For a quicker response, you can also fax a copy of the letter to the organization (see IRM 11.3.1.11, Facsimile Transmission of Tax Information).

Response Received or Due (and Extensions)

  1. When you receive a response, complete all necessary actions 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.

  2. 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 (see IRM 7.20.2.3.2, Adverse Determinations

    An incomplete response (including not sending a required user fee) or a response that leads to a new issue by the response due date Prepare Letter 1312 following the procedures listed in IRM 7.20.2.3.2, Additional Information Request.

    Exception:

    Consult your manager before issuing a third 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 and/or other sources 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 failure to establish (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.
  3. If the organization requests an extension prior to the response due date, grant a manager-approved extension. Base an extension on the request’s facts and circumstances. The normal extension period is 14 days or less. Document extensions in the CCR.

    Note:

    Managers can approve longer extensions as needed, such as for filing an amendment with a secretary of state.

  4. Three business days before the response due date, call the organization to remind it of the upcoming due date, case closing, and loss of user fee if it doesn’t respond by that time.

  5. If the organization doesn’t respond by the due date (including all approved extensions), close the case as FTE (see IRM 7.20.2.3.5.3).

    Exception:

    Close a Form 1023-EZ case as non-accepted if the organization doesn’t respond (see IRM 7.20.9, Processing Form 1023-EZ.

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, or an organization requests a change in subsection during case processing, etc.

    1. Complete and email Form 14263, Request for Case Establishment on EDS, 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 Records Unit generally establishes the case in EDS (rather than TEDS).

  3. Once you receive notice the new case is established and assigned to you:

    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 copying or printing any pertinent documents and placing them in the new file.

  4. Close the original case or continue processing it as a related case, as appropriate.

    1. Close the incorrectly established case in Status 30 (Correction Disposal) if you didn’t charge time it. If you charged time to the case, close it Status 12 (Other Closure).

    2. See IRM 7.20.2.3.4.1, Change in Subsection/Application Form During Case Processing, for closing change in subsection requests.

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, or vice versa).

      Note:

      The organization doesn’t owe a new user fee for the new application form unless an additional fee is due based on average gross receipts.

      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)(4) but wants to change to IRC 501(c)(7)). 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 T/P).

    2. Don’t prepare a withdrawal letter.

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

    .

User Fees

  1. User fees generally apply to all EO determination letter requests. Rev. Proc. 2015-8 (updated annually) lists the user fee schedule and guidelines, including refunds and user fee reconsideration requests.

  2. CSPC processes initial and subsequent user fee payments. User fee payments are processed through LINUS and transmit to TEDS and EDS. Payment amounts are noted on Form 1023, page 12, Form 8718, or Form 8940.

  3. Ensure the organization paid the correct user fee (verify on LINUS as necessary). If they 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."

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

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

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

  5. Refund user fee payments if the organization paid too much, regardless of how you close the case (see IRM 7.20.2.3.5.2). See Rev. Proc. 2015-8 (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 TEDS or EDS user fee fields 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 TEDS (TEDS case) or EDS (hard copy case) case number and organization name in the email.

    2. Follow regular closing procedures after Adjustments 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 Unit identifies and processes additional user fee payments. If you 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 CSPC endorsement.

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

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

    4. Document the case 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 (if discovered early in case processing).

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

    • The organization is withdrawing its application because it doesn’t wish to pay the higher user fee required to process the application (see Rev. Proc. 2015-8, updated annually).

    Note:

    If the organization claims it’s due a user fee refund for other than the reasons listed above, see IRM 7.20.2.3.5.3, User Fee Waiver.

  2. When you close the case:

    1. Prepare Form 14268, User Fee Refund Request (and a copy), to initiate a user fee refund.

    2. Attach to one copy of Form 14268:

      • Page 1 of the application (or the request letter)

      • Form 1023 page 12, Form 8718, or Form 8940

      • Form 2848, if submitted and valid

    3. Ask your manager to approve and sign both copies of Form 14268.

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

    Example:

    "Based on provisions of Rev. Proc. 2015-8, we’re refunding the user fee you paid with your application because you chose not to pay the higher user fee required. We’re processing your refund separately."

User Fee Waiver
  1. The EO Determinations Quality Assurance (EODQA) Manager approves or denies user fee waiver requests (see Rev. Proc. 2015-8).

    Exception:

    A group manager can approve a waiver 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 waivers based on IRS error.

  2. Consider an organization’s request for waiver 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 signs Form 14269 and forwards the case to EODQA via a transmittal. EODQA updates the case to Status 75 (Group Unassigned Inventory) in EODQA’s group unassigned inventory number.

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

    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 4721EO - 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 (e.g., foundation status, effective date, etc.)

      Example:

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

    3. Non-approval of miscellaneous determination requests (e.g., 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 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 alternative tax-exempt status under IRC 501(a)

    • Possible alternatives to an adverse position when otherwise approving exemption (e.g., an alternate foundation status)

    • Other available options (e.g., 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 4036, Proposed Adverse Determination Under IRC Section 501(c)(3)

    • Letter 4034, Proposed Adverse Determination Under Section 501(a) (other than 501(c)(3))

    • Letter 1079, Exemption Determination with Adverse Issue

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

  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 status determination. Letter 1079 and foundation status 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 (e.g., 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. (See IRM 7.28.4 for 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 (e.g., 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 law provided by the organization, if provided.

    • 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, including POA copies, using the format, EIN followed by the type of letter.

      Example:

      nn-nnnnnnn Proposed Denial

      Reminder:

      Don’t import the proposed adverse letter into TEDS.

    2. Print one copy of the proposed adverse letter.

    3. Assemble the case as a hard copy file placing documents in the order listed in IRM 7.20.2.5.1.1, Administrative Case File. For TEDS cases, print all documents from TEDS to create a complete case file. (Assemble the file as if it were never entered in TEDS.)

      Note:

      Don’t prepare the case for scanning/insert any separator sheets.

    4. Enter EDS Closing Form 8670 closing data in TEDS or EDS, including proposed filing requirements (e.g., 1120, 990-PF for adverse PF status, etc.); Determination Status 70 (Denied) or 01 (Approved); Deductibility Code 2 or 1, etc.

      Note:

      Don’t enter an effective date if Determination Status is 70.

    5. Update case to Status 40, 12 (organization currently exempt), or 01 (approving exemption with adverse issue). For TEDS cases, update case to Status 74PC and print the proposed closing code on the top right corner of the Special Handling Notice.

    6. Complete a Special Handling Notice indicating Mandatory Review and identify the case as adverse.

    7. Complete Form 14280, EO Determinations Checklist – Denials, if applicable.

    8. Submit case to manager for review.

  2. After your manager reviews and approves the case closing:

    1. Email the proposed adverse letter to *TE/GE-EO-Determinations QA, entering the letter type as the subject line. List the name of the case, type of case, and case number in the body of the email.

    2. The group’s designated employee manually transfers the case to EODQA without closing the case on EDS (see IRM 7.21.5, Determination Case Processing Assistance.

Case Closing

  1. 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).

  2. 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.

    Reminder:

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

  3. Make sure you accurately and completely document the CCR because it’s vital to case processing.

    1. Record 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. Type CCR entries rather than hand write them to ensure legibility. Include in the appropriate columns: dates, action codes, time charged, individuals contacted, and an explanation of the actions taken. For every telephone call, list the name of the person contacted and the telephone number.

    3. Ensure the total time reflected on the CCR is recorded in TEDS/EDS and on WebETS Form 6490 when you close the case.

  4. Prepare the appropriate determination letter (EDS or composed) (see procedures for a specific type of closing for information on the correct letter to prepare). Print two copies for each recipient (except where otherwise noted). See the EDS Closing Worksheet for selective paragraphs. See IRM 7.22.8, EP/EO Determination System (EDS) User Manual, for letter generation and printing assistance.

    Note:

    Print an additional copy of the letter if there is an OAR on the case and attach it to Form 12412, Operations Assistance Request. Place the original copy of the form and the attached letter with the other closing letters to make sure it’s stamped before being forwarded.

    Reminder:

    Don’t import any closing letters into TEDS.

  5. Prepare or complete necessary forms (e.g., Form 2363-A, Request for IDRS Input for BMF-EO Entity Change, Form 5666, TE/GE Referral Information Report, Form 12412, etc.).

    Reminder:

    Prepare Form 2363-A for subordinates leaving a group ruling (see IRM 7.20.4, Automatic Revocation and Other Special Determination Issues).

  6. Copy each form to be forwarded to another function (including an applicant’s Form 5768) for the administrative file.

  7. Prepare a Special Handling Notice (if necessary) to indicate special actions needed, forms to be forwarded to other areas, or other special instructions.

    Reminder:

    On the Special Handling Notice, check the "EDS 31748" box on every auto revocation reinstatement request (for tracking purposes). The group’s designated employee completes the update in EDS.

  8. Input and print EDS Closing Form 8670 for EDS cases

  9. For TEDS cases:

    1. Print the TEDS CCR.

    2. Print the AIS (generally located in the Disclosable Folder).

    3. Empty the TEDS New Documents folder by moving any documents to the appropriate folder.

    4. Move any documents in the TEDS Working folder to the TEDS Non-Disclosable folder.

    5. Determine and enter the appropriate closing code.

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

    7. Update the case to Status 74PC (Awaiting Managerial Review – Proposed Closure).

    8. Write closing status (e.g., 06, 09, 04, etc.) and, if applicable, effective date of exemption (YYYYMM) on upper right corner of top document on case file (e.g., AIS or Special Handling Notice).

    Note:

    See Document 6379, Information Systems Codes FY 2016 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.

  10. Assemble case file/documents (see IRM 7.20.2.5.1, Case File Assembly or IRM 7.20.2.4.2, Proposed Adverse Case Closing). If necessary, purge electronic documents in TEDS following the procedures in IRM 7.22.4, Tax Exempt Determination System (TEDS) User Manual.

  11. Submit the case to the manager on the same day you update it for closing in EDS or TEDS.

    Exception:

    If your manager is in a different post of duty (POD), mail the case the same day by overnight mail.

Case File Assembly

  1. Print and place the following first in the file from top to bottom:

    • Special Handling Notice

    • EDS Closing Form 8670 (if EDS owns case, otherwise the designated employee will print it and add it to the case file after the case is updated in TEDS)

    • AIS (if available)

    Caution:

    This AIS is scanned into TEDS and becomes part of the electronic file.

  2. Prepare the "inside" of the case file for closing in the following order (top to bottom):

    • Documents to be forwarded to other functions (Form 2363-A, Form 5768, etc.)

    • Final Letter Control Sheet (peach)

    • Two copies of final letter (organization and file copies)

    • Final Letter Control Sheet (peach), if applicable

    • Two copies of final letter (POA and file copies), if applicable

    • Disclosable Documents Control Sheet (yellow)

    • Any disclosable documents not already scanned or imported into TEDS, in the order listed in IRM 7.20.2.5.1.1, Administrative Case File

    • Non-Disclosable Documents Control Sheet (blue)

    • Any non-disclosable documents not already scanned or imported into TEDS in the order listed in IRM 7.20.2.5.1.1

    Note:

    Each folder requires all three control sheets regardless of whether the case has documents to be scanned in that category. Don’t insert a "no documents" sheet if there are no documents in that category.

  3. Prepare TEDS documents that need to be added to the original hard copy (TEDS) file:

    • Print all documents that were imported or scanned into TEDS that are not already part of the original hard copy file.

    • Print a copy of the TEDS CCR.

    • Print a copy of the AIS and highlight the DLN.

    • Staple or securely attach all documents together in this order: AIS on top, disclosable documents, "Non-disclosable" sheet, non-disclosable documents.

    • Place packet of documents after non-disclosable items to be scanned and before any purge items.

  4. Generally, purge items that don’t impact a determination. To discard these items, staple or securely attach the items together with a sheet on top marked "Purge." Place the purge packet after the packet of documents to be added to the hard copy file. Examples of hard copy items that you may purge:

    • Extra or old AIS

    • EO Determination Input Sheet

    • Form 14263, Request for Case Establishment on EDS

    • Publications, booklets, brochures, pamphlets, newsletters not material to the determination

    • Leases or reasonable 3rd party agreements not material to the determination

  5. If the case file contains or indicates Form 990s in the file, see IRM 7.20.2.5.2, Form 990-Series Returns and IRM 7.20.4.2, Automatic Revocation.

  6. Discard the following items during case processing:

    • Duplicate letters and forms

    • Blank forms and pages

    • Envelopes with no IRC 508 or IRC 505 Issues

  7. For cases that were never established in TEDS, prepare the entire case file to be scanned into TEDS.

  8. Consider these other case file assembly procedures:

    • Don’t staple items in the case file or to the front of any case folder.

    • Each case must have its own case file (if there are two case numbers, each case must have its own file).

    • Each case file may only have one EDS Closing Form 8670 (if there are two case numbers, each case must have its own file or, if case was previously FTE’d, document with CCR with the prior case number and purge the old Form 8670).

    • If an organization submits any type of pamphlet or booklet type document, copy information as needed for the electronic case file and place with documents to be associated with the hard copy file (don’t place the pamphlet or booklet with documents to be scanned).

    • If a case file label doesn’t reflect the current case information (e.g., case number), remove or black out the incorrect information on the label.

    • See IRM 7.20.2.4.2Proposed Adverse Case Closing, for instructions on assembling proposed adverse cases.

Administrative Case File
  1. Retain all documents related to processing the determination request in the administrative case file. Case files are consistently organized to:

    • Help managers, reviewers, appeals officers, and others review a case.

    • Reduce the risk of improper disclosure by separating non-disclosable documents from documents that are available for public inspection.

    • Ensure a complete administrative record of the case in the hard copy case files sent to the Federal Records Center.

    • Facilitate the distribution of documents to other business units.

    • Ensure that documents that don’t impact the determination are purged or discarded.

  2. Information not open for public inspection is referred to as non-disclosable. Non-disclosable documents include but are not limited to the following. Place them in the order listed if present in hard copy:

    1. TEDS and manual CCRs in chronological order with oldest date on top

    2. Form 14261, Memorandum to File -EO Determinations Case Closing

    3. Any required or optional checksheets/checklists/worksheets

    4. File copies of internal forms/memoranda and attachments (e.g., Reviewer’s Memorandum, Form 5666, Form 14271, etc.)

    5. File copies of EOMF/BMF document (e.g., Form 2363 or Form 2363-A) including a group exemption pilot voucher and list of subordinates

    6. IDRS research prints (e.g., BMFOLO, BMFOLI, BMFOLT)

    7. Any other non-disclosable information (e.g., patents, trade secrets, etc.)

      Note:

      Ask your manager if you have questions on whether information is non-disclosable or if the case file contains social security numbers.

  3. Information open for public inspection is referred to as disclosable. Disclosable documents include but are not limited to the following. Place them in the order listed if present in hard copy:

    1. Final determination letter (file copy for the organization and each POA authorized to receive a copy)

    2. Form 2848 (if rescinded during case processing, place Form 2848 behind the correspondence stating that it has been rescinded)

    3. Form 8821 (if rescinded during case processing, place Form 8821 behind the correspondence stating that it has been rescinded)

    4. Form 1023 Checklist

    5. Application (Form 1023, 1024, 1028, 8940, letter request, etc. including schedules)

    6. Form 8718

    7. Organizing document

    8. Amendments to organizing document in chronological order of filing

    9. Bylaws and amendments in chronological order of date adopted

    10. Attachments to the application (e.g., narrative description of activities)

    11. Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation (file copy)

    12. Documentation of nondiscriminatory policy required by Rev. Proc. 75-50 (private school) or the charter agreement (charter school)

      Note:

      You can also place these documents in file as "attachments to the application," in j) above.

    13. Printed materials or publications which support the determination including non-scannable items

    14. Correspondence issued to and received from the organization along with forms, schedules, and attachments submitted after the initial request (in chronological order with oldest on top)

    15. Envelope showing postmark date for IRC 508 purposes, if necessary

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 Florence, KY. Closed EO Determinations case files are stored:

    • On DVD

    • Electronically in TEDS

    • In hard copy at the Federal Records Center

  2. Research TEDS 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 are scanned into TEDS after case closing. You may need to request hard copies of documents for recently closed TEDS cases to ensure you have a complete administrative file.

  3. Forward any information you receive on a closed case to the Processing Section so they can add it to the administrative file. Attach an IDRS or EDS print with identifying information to the material, noting "add to administrative file."

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 in the determination process. However, if you receive one:

    1. Date stamp the return (based on the envelope postmark date) and forward to the Ogden Campus for processing.

    2. Complete Form 1725, Routing Slip, to forward the return to Ogden Campus, Ogden, UT 84201-0027.

  3. If the organization sent Form 990s with the application (e.g., you see non-scannable document in TEDS file or copies scanned into TEDS):

    • Request the hard copy file from the Records Unit.

    • Move any scanned copies into TEDS Purge folder.

    • Check the appropriate box on the Special Handling Notice at case closing to have the forms sent to Ogden.

      Exception:

      If you can verify the returns are posted in IDRS, you do not need to request the hard copy folder or to have the hard copies forwarded.

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. Attach a copy of the completed page 2 and a copy of the determination letter to the OAR transmittal sheet you received in the email.

    3. Clip the documents together and place in case file assembly order (see IRM 7.20.2.5.1).

    4. Check "OAR" on the Special Handling Notice.

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

    6. Notify the TAS Liaison if the case will not be closed directly (e.g., 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 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) for elevating.

Approvals

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

  2. For a case developed using other than streamline questions, complete Form 14261, Memorandum to File. Document any risks in which exemption or request approval is recommended without securing full resolution of the issue (e.g., where potential private benefit or inurement issues aren’t fully developed).

    Note:

    Also, complete Form 14261 Items 2 and 3 to document risks on a merit closure or a case using only streamline questions.

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

  4. Enter a National Taxonomy of Exempt Entities (NTEE) code 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 (e.g., B82). For code numbers (A-Z) 01 - 19, add a third digit to designate the primary issue of the organization using the first digit of the primary issue’s NTEE code. In TEDS, enter the letter in the NTEE field, enter the first two digits in the Purpose Code, and enter any third digit in the Common Code field.

    Example:

    A youth basketball booster club could be coded N126 based on: Recreation and Sports - Fund Raising/Fund Distribution = N12, Amateur Basketball = N62.

    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.

  5. 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 TEDS 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 7.20.2.5Case 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 EDS Letter 1314 using the appropriate selective paragraph(s).

  4. Enter the appropriate filing requirements in the letter and the EDS Closing Form 8670 closing data. 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.

    • For a church, no entry is required.

  5. Close case in Status 11 (Failure to Establish). If case is closed Status 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 in Status 12 (Other).

  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 we issue a determination letter or proposed adverse determination letter. 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 or Form 8821 can’t sign a withdrawal request.

  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 (e.g., when proposing an adverse determination, see IRM 7.20.2.4, Adverse Determinations). Document the discussion on 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 EDS 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 (e.g., change from Form 1023 to Form 1024).

  4. If the organization withdraws its application because it’s already exempt under that subsection, prepare EDS Letter 5239, close the case Status 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.

    Note:

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

  7. Close withdrawals in Status 04 (no EDS Closing Form 8670 second screen).

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, either:

    1. Generally notate minor errors and hand the case back to the specialist without updating the case as returned in TEDS or EDS.

    2. Identify corrections or needed development on a feedback comment sheet and return the case in the appropriate case status (e.g., Status 73 or 53 (Manager Returned to Specialist).

  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 on 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). Forward completed forms to the Processing 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 (e.g., group rulings and IRC 507(b)(1)(B) cases). Forward completed forms to the Processing 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 Use to designate individuals to represent an organization.
    Special Handling Notice Use to indicate special handling/routing instructions for certain cases (e.g., mandatory review, automatic revocation actions, user fee refunds, etc.).
    Reviewer’s Memorandum Prepared by EODQA when they return a case to a group or make an advisory on a case.
    Response to Reviewer’s Memorandum 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 EO Examinations Classification.
    Form 14261, Memorandum to File Use to document issues and resolutions (and risks taken) on cases being closed.
    Form 14263, Request for Case Establishment on EDS Use to request a case establishment.
    Form 14264, Request for Employee Plans or Exempt Organizations Administrative File Use to request an administrative file on a closed case from Processing Unit.
    Form 14268, User Fee Refund Request Use to process requests for refund of user fees paid.
    Form 14269, User Fee Waiver Request Used to process requests for waiver of user fees 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 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 501(c)(3) as a public charity. (EDS)
    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 501(a) of the Internal Revenue Code (other than IRC 501(c)(3)). (EDS)
    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 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 501(c)(3) and classified as a private foundation or private operating foundation. (EDS)
    Letter 1079, Exemption Determination with Adverse Issue Letter informing an organization that it is exempt from federal income tax under 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. (EDS)
    Letter 2244, Withdrawal Letter Letter to acknowledge withdrawal of an application for exemption. (EDS)
    Letter 4034, Proposed Adverse Determination Under Section 501(a)(other than 501(c)(3)) Proposed adverse letter issued by Exempt Organizations when determining that an applicant does not qualify for exemption under Section 501(a) (other than 501(c)(3)).
    Letter 4036, Proposed Adverse Determination Under IRC Section 501(c)(3) Proposed adverse letter issued by Exempt Organizations when determining that an applicant does not qualify for exemption under IRC Section 501(c)(3).
    Letter 4760, Articles of Incorporation 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 applicants for IRC 501(c)(4) status.

Case Assignment Guide (CAG) Case Grading Criteria Matrix

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EO Determinations Case Assignment Guide (CAG) Summary

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

Note:

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

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

Common Case Closing Requirements

TEDS 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.
Status Enter proposed closing status.
  • 01: Approved

  • 04: Withdrawn by T/P

  • 06: Merit Closure No Contact

  • 09: Merit Closure (streamline development only)

  • 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. TEDS automatically updates. Correct as needed in EDS.
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 (e.g., integrated auxiliary)

  • 14: Affiliate of a governmental entity not required to file (e.g., 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

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